https://www.taxtmi.com/caselaws?id=157735 Entry tax on motor vehicles entering local areas for use or sale falls within State legislative competence under Entry 52 of List II when, in pith and substance, it taxes the entry event rather than an interstate sale or purchase. The levy does not violate Articles 301 and 304 where it is non-discriminatory, serves public interest, and does not materially restrict trade. It is not impermissible double taxation where octroi and entry tax are imposed by different authorities for different purposes. Differential treatment based on the period of out-of-State registration may validly prevent sales-tax avoidance, while exemption discretion is valid if guided by the statutory policy. The legislation is constitutionally valid and enforceable. 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 Entry tax on motor vehicles entering local areas for use or sale falls within State legislative competence under Entry 52 of List II when, in pith and substance, it taxes the entry event rather than an interstate sale or purchase. The levy does not violate Articles 301 and 304 where it is non-discriminatory, serves public interest, and does not materially restrict trade. It is not impermissible double taxation where octroi and entry tax are imposed by different authorities for different purposes. Differential treatment based on the period of out-of-State registration may validly prevent sales-tax avoidance, while exemption discretion is valid if guided by the statutory policy. The legislation is constitutionally valid and enforceable. Case-Laws VAT and Sales Tax Fri, 07 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157735