https://www.taxtmi.com/caselaws?id=103879 Entry tax under the Madhya Pradesh entry tax law was treated as a levy on the entry of specified goods into a local area in the course of business, not as a tax on purchase. The reference to liability under the Sales Tax Act was read only as identifying the person from whom the tax is recoverable, so the absence of sales tax liability on the goods did not exclude them from the charging provision. The levy was also held not to offend article 301 because a compensatory tax does not impede free trade and commerce; the revenue was used to support local bodies and municipal services. en-us Fri, 25 Nov 1994 00:00:00 +0530 Thu, 16 Oct 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103879 Entry tax under the Madhya Pradesh entry tax law was treated as a levy on the entry of specified goods into a local area in the course of business, not as a tax on purchase. The reference to liability under the Sales Tax Act was read only as identifying the person from whom the tax is recoverable, so the absence of sales tax liability on the goods did not exclude them from the charging provision. The levy was also held not to offend article 301 because a compensatory tax does not impede free trade and commerce; the revenue was used to support local bodies and municipal services. Case-Laws VAT / Sales Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103879