Local area definition: entry tax may be imposed where taxable incidence arises at the point of entry into local authority territory. Local area means a territory within a constituted local authority (municipality, district board, local board, union board, panchayat or similar body). Where a levy charges entry of goods, an entry tax can be imposed in relation to that local area because the taxable incidence is the point of entry into premises within the local authority's territory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Local area definition: entry tax may be imposed where taxable incidence arises at the point of entry into local authority territory.
Local area means a territory within a constituted local authority (municipality, district board, local board, union board, panchayat or similar body). Where a levy charges entry of goods, an entry tax can be imposed in relation to that local area because the taxable incidence is the point of entry into premises within the local authority's territory.
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