https://www.taxtmi.com/caselaws?id=105332 A compensatory entry tax on goods entering local areas does not offend Article 301 where it does not directly and immediately impede the flow of trade, commerce and intercourse; revenue earmarked for local bodies to offset octroi loss and fund municipal services supports that characterisation, so invalidity for non-compliance with Article 304(b) does not arise. Goods brought into a local area for use in executing works contracts remain taxable under the charging provision because the statute expressly covers goods for consumption, use as raw material, incidental goods, packing material, and works contracts, and the constitutional definition of sale in Article 366(29A)(b) cannot be imported into entry tax legislation. The levy was upheld and the goods were held taxable. en-us Wed, 05 May 2004 00:00:00 +0530 Tue, 10 May 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105332 A compensatory entry tax on goods entering local areas does not offend Article 301 where it does not directly and immediately impede the flow of trade, commerce and intercourse; revenue earmarked for local bodies to offset octroi loss and fund municipal services supports that characterisation, so invalidity for non-compliance with Article 304(b) does not arise. Goods brought into a local area for use in executing works contracts remain taxable under the charging provision because the statute expressly covers goods for consumption, use as raw material, incidental goods, packing material, and works contracts, and the constitutional definition of sale in Article 366(29A)(b) cannot be imported into entry tax legislation. The levy was upheld and the goods were held taxable. Case-Laws VAT and Sales Tax Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105332