https://www.taxtmi.com/caselaws?id=158774 A municipality's constitution was upheld where the State Government carved out contiguous areas from two Gram Sabhas, because the municipal provisions were broad enough to permit declaration of a notified area and alteration of limits without requiring a pre-existing self-contained unit. The levy of terminal tax was also sustained because terminal tax and entry tax are distinct levies in incidence, coverage, and constitutional source; terminal tax on import or export from a local area was not rendered invalid merely because the State had already imposed entry tax on entry of goods. The writ petition was dismissed with costs. en-us Tue, 12 Sep 1995 00:00:00 +0530 Wed, 06 Nov 2013 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158774 A municipality's constitution was upheld where the State Government carved out contiguous areas from two Gram Sabhas, because the municipal provisions were broad enough to permit declaration of a notified area and alteration of limits without requiring a pre-existing self-contained unit. The levy of terminal tax was also sustained because terminal tax and entry tax are distinct levies in incidence, coverage, and constitutional source; terminal tax on import or export from a local area was not rendered invalid merely because the State had already imposed entry tax on entry of goods. The writ petition was dismissed with costs. Case-Laws VAT and Sales Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158774