https://www.taxtmi.com/caselaws?id=155875 Entry 52 of List II empowers a State Legislature to levy tax on goods entering a local area for consumption, use or sale, and the validity of such levy does not depend on an express provision transferring proceeds to local authorities. An entry tax remains constitutionally distinct from sales tax even if sales-tax machinery is used for collection. The levy was also discussed in relation to Articles 14 and 301, with no material showing discriminatory or trade-restrictive effect, and subsequent Presidential assent was treated as curing any defect in prior sanction. The charging scheme indicated a single-point levy, not repeated taxation, and the objection based on non-laying of the Rules was rejected where the Rules had in fact been laid and approved. en-us Wed, 21 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 17:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155875 Entry 52 of List II empowers a State Legislature to levy tax on goods entering a local area for consumption, use or sale, and the validity of such levy does not depend on an express provision transferring proceeds to local authorities. An entry tax remains constitutionally distinct from sales tax even if sales-tax machinery is used for collection. The levy was also discussed in relation to Articles 14 and 301, with no material showing discriminatory or trade-restrictive effect, and subsequent Presidential assent was treated as curing any defect in prior sanction. The charging scheme indicated a single-point levy, not repeated taxation, and the objection based on non-laying of the Rules was rejected where the Rules had in fact been laid and approved. Case-Laws VAT and Sales Tax Wed, 21 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155875