https://www.taxtmi.com/caselaws?id=161454 A levy on entry of goods into a local area for consumption or use therein was treated as an entry tax within entry 52 of List II and not as colourable legislation or a tax beyond State competence. The Court held that compensatory collections used for local infrastructure and services did not violate articles 301 or 304, and that uniform taxation of the entry event was not discriminatory under article 14. It also rejected the challenge under article 19(1)(a) and (g). Section 11 and the exemption notifications were upheld because the exemption power was guided by public interest and did not amount to excessive delegation or arbitrary discrimination. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 29 Jan 2014 12:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161454 A levy on entry of goods into a local area for consumption or use therein was treated as an entry tax within entry 52 of List II and not as colourable legislation or a tax beyond State competence. The Court held that compensatory collections used for local infrastructure and services did not violate articles 301 or 304, and that uniform taxation of the entry event was not discriminatory under article 14. It also rejected the challenge under article 19(1)(a) and (g). Section 11 and the exemption notifications were upheld because the exemption power was guided by public interest and did not amount to excessive delegation or arbitrary discrimination. Case-Laws VAT and Sales Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161454