https://www.taxtmi.com/caselaws?id=103887 A levy of entry tax on motor vehicles entering a local area is valid where the taxable event is the entry of the goods, while purchase value is used only as the measure for computation and does not convert the impost into a purchase tax. The expression "local area" is construed in the constitutional sense of an area administered by a local body, and the levy does not fail merely because the State is treated as the taxing territory for administration. The tax is not invalid simply because it operates alongside octroi or creates an additional burden, and no violation of Articles 14, 286 or 301 is shown on that basis. en-us Fri, 25 Nov 1994 00:00:00 +0530 Tue, 05 Jul 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103887 A levy of entry tax on motor vehicles entering a local area is valid where the taxable event is the entry of the goods, while purchase value is used only as the measure for computation and does not convert the impost into a purchase tax. The expression "local area" is construed in the constitutional sense of an area administered by a local body, and the levy does not fail merely because the State is treated as the taxing territory for administration. The tax is not invalid simply because it operates alongside octroi or creates an additional burden, and no violation of Articles 14, 286 or 301 is shown on that basis. Case-Laws VAT and Sales Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103887