https://www.taxtmi.com/caselaws?id=161146 State entry tax on motor vehicles into local areas was analysed as a levy within Entry 52 of List II, and the challenge to legislative competence failed because validity depends on the existence of taxing power, not legislative motive. The levy was also treated as compensatory and regulatory in character, so it was not regarded as a restriction on trade under Articles 301 and 304(b). Section 4(2) was not considered vague: credit for tax already paid elsewhere was allowed only on proof of payment, to be verified by the assessing authority. The article concludes that the levy was sustained, subject to lawful credit for prior tax payment. 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 State entry tax on motor vehicles into local areas was analysed as a levy within Entry 52 of List II, and the challenge to legislative competence failed because validity depends on the existence of taxing power, not legislative motive. The levy was also treated as compensatory and regulatory in character, so it was not regarded as a restriction on trade under Articles 301 and 304(b). Section 4(2) was not considered vague: credit for tax already paid elsewhere was allowed only on proof of payment, to be verified by the assessing authority. The article concludes that the levy was sustained, subject to lawful credit for prior tax payment. Case-Laws VAT and Sales Tax Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161146