https://www.taxtmi.com/caselaws?id=128324 Entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 was held not to be compensatory or regulatory because the State failed to show a measurable nexus between the levy and any quantifiable benefit or services provided to payers; general infrastructure and public expenditure were insufficient to satisfy Articles 301 and 304(b). The amendment expanding the levy also lacked the requisite Presidential sanction, as a mere "no objection" communication was not treated as prior assent under the proviso to Article 304(b). The levy was therefore invalid, and the consequential demand notices were quashed. en-us Mon, 18 Dec 2006 00:00:00 +0530 Fri, 09 Feb 2024 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128324 Entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 was held not to be compensatory or regulatory because the State failed to show a measurable nexus between the levy and any quantifiable benefit or services provided to payers; general infrastructure and public expenditure were insufficient to satisfy Articles 301 and 304(b). The amendment expanding the levy also lacked the requisite Presidential sanction, as a mere "no objection" communication was not treated as prior assent under the proviso to Article 304(b). The levy was therefore invalid, and the consequential demand notices were quashed. Case-Laws VAT and Sales Tax Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128324