https://www.taxtmi.com/caselaws?id=161146 Entry tax on motor vehicles entering local areas falls within the State legislative power to tax entry of goods for consumption, use or sale. A challenge based on colourable exercise does not succeed where that legislative competence exists. A compensatory or regulatory entry tax, designed to offset loss of sales tax on vehicles brought from outside the State, does not restrict trade, commerce or intercourse under Article 301; consequently, Article 304(b) is not attracted. Credit for sales tax paid in another State or Union Territory may be reduced from entry tax upon documentary proof, with verification by the assessing authority. The levy and credit mechanism were upheld in substance. en-us Fri, 04 Aug 1995 00:00:00 +0530 Tue, 07 Jan 2014 17:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161146 Entry tax on motor vehicles entering local areas falls within the State legislative power to tax entry of goods for consumption, use or sale. A challenge based on colourable exercise does not succeed where that legislative competence exists. A compensatory or regulatory entry tax, designed to offset loss of sales tax on vehicles brought from outside the State, does not restrict trade, commerce or intercourse under Article 301; consequently, Article 304(b) is not attracted. Credit for sales tax paid in another State or Union Territory may be reduced from entry tax upon documentary proof, with verification by the assessing authority. The levy and credit mechanism were upheld in substance. Case-Laws VAT and Sales Tax Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161146