https://www.taxtmi.com/caselaws?id=161146 The court upheld the validity of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994, dismissing the petitions. The Act was found within the legislative competence of the State, not violating Articles 301 and 304 of the Constitution. The court clarified the application of Section 4(2) to ensure purchasers receive the tax reduction, instructing assessing authorities to consider documentary evidence for tax reduction under this section. 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 The court upheld the validity of the Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994, dismissing the petitions. The Act was found within the legislative competence of the State, not violating Articles 301 and 304 of the Constitution. The court clarified the application of Section 4(2) to ensure purchasers receive the tax reduction, instructing assessing authorities to consider documentary evidence for tax reduction under this section. Case-Laws VAT and Sales Tax Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161146