https://www.taxtmi.com/caselaws?id=161757 Entry tax on furnace oil and low sulphur waxy residue oil under the Maharashtra Entry Tax Act was examined against the effective sales tax burden on comparable local purchases under the Bombay Sales Tax Act and Rules. Because local goods could receive refund or set-off under section 42 and rule 41D, while imported goods were subjected to 15% entry tax, the levy created an unequal tax burden and a barrier to trade. The Court also found no established direct nexus between the tax collected and any corresponding benefit to the taxpayers, so the levy was not compensatory or regulatory and could not be justified as an exception to Article 301. en-us Fri, 16 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161757 Entry tax on furnace oil and low sulphur waxy residue oil under the Maharashtra Entry Tax Act was examined against the effective sales tax burden on comparable local purchases under the Bombay Sales Tax Act and Rules. Because local goods could receive refund or set-off under section 42 and rule 41D, while imported goods were subjected to 15% entry tax, the levy created an unequal tax burden and a barrier to trade. The Court also found no established direct nexus between the tax collected and any corresponding benefit to the taxpayers, so the levy was not compensatory or regulatory and could not be justified as an exception to Article 301. Case-Laws VAT and Sales Tax Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161757