https://www.taxtmi.com/caselaws?id=157735 A tax on the entry of motor vehicles into local areas under the Maharashtra Entry Tax Act was analysed as a levy on entry itself, not on sales outside the State, and was treated as within the State's legislative competence under Entry 52 of List II. The measure was also found not to directly or immediately impede trade so as to offend Article 301, and its non-discriminatory character and presidential assent supported compliance with Article 304. The article further notes that double taxation was not constitutionally barred on these facts, and that the classification and exemption power were upheld as having a rational policy basis and sufficient guidance. en-us Fri, 07 Aug 1992 00:00:00 +0530 Thu, 10 Oct 2013 12:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157735 A tax on the entry of motor vehicles into local areas under the Maharashtra Entry Tax Act was analysed as a levy on entry itself, not on sales outside the State, and was treated as within the State's legislative competence under Entry 52 of List II. The measure was also found not to directly or immediately impede trade so as to offend Article 301, and its non-discriminatory character and presidential assent supported compliance with Article 304. The article further notes that double taxation was not constitutionally barred on these facts, and that the classification and exemption power were upheld as having a rational policy basis and sufficient guidance. Case-Laws VAT and Sales Tax Fri, 07 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157735