https://www.taxtmi.com/caselaws?id=157538 Entry tax on specified goods entering a local area was upheld as a levy on entry, not on sale, purchase, or consignment. Dealers in sugar, tobacco, iron and steel remained liable where they were otherwise liable under the sales tax law, even if some goods were tax-free under that law. The levy was held not to be barred by article 286(3), entry 92-A of List I, or section 15 of the Central Sales Tax Act because it did not operate as a purchase tax. It also did not offend articles 301 and 304, as it was treated as a compensatory substitute for octroi and valid against claims of discrimination. en-us Thu, 10 Feb 1994 00:00:00 +0530 Mon, 07 Oct 2013 16:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157538 Entry tax on specified goods entering a local area was upheld as a levy on entry, not on sale, purchase, or consignment. Dealers in sugar, tobacco, iron and steel remained liable where they were otherwise liable under the sales tax law, even if some goods were tax-free under that law. The levy was held not to be barred by article 286(3), entry 92-A of List I, or section 15 of the Central Sales Tax Act because it did not operate as a purchase tax. It also did not offend articles 301 and 304, as it was treated as a compensatory substitute for octroi and valid against claims of discrimination. Case-Laws VAT and Sales Tax Thu, 10 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157538