https://www.taxtmi.com/caselaws?id=234914 Entry tax on goods brought from outside the State or India was upheld as a levy on entry into a local area, not a tax on sale or purchase in the course of import or export, so Article 286 did not invalidate it and Article 304(a) was not attracted. The Court further held that a levy restricting movement of goods is a restriction on trade under Article 301 unless shown to be compensatory; here, the State failed to demonstrate quantifiable benefits, measurable facilities, or a discernible equivalence between the tax and any reimbursement to the payers as a class. In the absence of previous Presidential sanction, the levy was unconstitutional under Article 304(b). en-us Mon, 24 Jun 2013 00:00:00 +0530 Wed, 24 May 2017 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234914 Entry tax on goods brought from outside the State or India was upheld as a levy on entry into a local area, not a tax on sale or purchase in the course of import or export, so Article 286 did not invalidate it and Article 304(a) was not attracted. The Court further held that a levy restricting movement of goods is a restriction on trade under Article 301 unless shown to be compensatory; here, the State failed to demonstrate quantifiable benefits, measurable facilities, or a discernible equivalence between the tax and any reimbursement to the payers as a class. In the absence of previous Presidential sanction, the levy was unconstitutional under Article 304(b). Case-Laws VAT and Sales Tax Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234914