https://www.taxtmi.com/caselaws?id=160199 Section 4-B of the Karnataka Tax on Entry of Goods Act, 1979 was discriminatory because it imposed entry tax only on motor vehicles brought from outside the State, while similar locally produced vehicles were not subjected to the same levy at the point of entry. That differential treatment created a direct burden on inter-State trade and offended the protection under articles 301 and 304(a) of the Constitution. The impugned provision and notification were therefore held ultra vires and invalid, and the entry tax levy on imported motor vehicles was struck down. en-us Mon, 26 Jul 1999 00:00:00 +0530 Wed, 11 Dec 2013 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160199 Section 4-B of the Karnataka Tax on Entry of Goods Act, 1979 was discriminatory because it imposed entry tax only on motor vehicles brought from outside the State, while similar locally produced vehicles were not subjected to the same levy at the point of entry. That differential treatment created a direct burden on inter-State trade and offended the protection under articles 301 and 304(a) of the Constitution. The impugned provision and notification were therefore held ultra vires and invalid, and the entry tax levy on imported motor vehicles was struck down. Case-Laws VAT and Sales Tax Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160199