https://www.taxtmi.com/caselaws?id=161787 The court upheld the validity of tax provisions introduced by Tamil Nadu Acts, dismissing all original petitions challenging the imposition of taxes on imported cars. It ruled that the State Legislature had the authority to impose such taxes, and the differentiation between fully imported and locally assembled cars was reasonable and not discriminatory. The court clarified that the protections under Part XIII of the Constitution do not extend to imported goods, affirming the legality of the tax regime. en-us Wed, 30 Apr 2003 00:00:00 +0530 Thu, 06 Feb 2014 15:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161787 The court upheld the validity of tax provisions introduced by Tamil Nadu Acts, dismissing all original petitions challenging the imposition of taxes on imported cars. It ruled that the State Legislature had the authority to impose such taxes, and the differentiation between fully imported and locally assembled cars was reasonable and not discriminatory. The court clarified that the protections under Part XIII of the Constitution do not extend to imported goods, affirming the legality of the tax regime. Case-Laws VAT and Sales Tax Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161787