https://www.taxtmi.com/caselaws?id=162398 Section 4-A of the Madhya Pradesh Entry Tax Act was upheld because it supplied a clear policy for notifying local areas and specified goods, and it limited executive discretion by a ten per cent ceiling, so it was not treated as unguided or arbitrary under article 14. The enhanced entry tax notification on diesel, furnace oil and hexane imported from outside the State was also upheld because it operated within the entry tax framework, was justified on revenue protection and prevention of misuse, and was not found to impose an impermissible trade restriction or unconstitutional discrimination under articles 19(1)(g), 301, 303 and 304. en-us Mon, 08 Sep 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162398 Section 4-A of the Madhya Pradesh Entry Tax Act was upheld because it supplied a clear policy for notifying local areas and specified goods, and it limited executive discretion by a ten per cent ceiling, so it was not treated as unguided or arbitrary under article 14. The enhanced entry tax notification on diesel, furnace oil and hexane imported from outside the State was also upheld because it operated within the entry tax framework, was justified on revenue protection and prevention of misuse, and was not found to impose an impermissible trade restriction or unconstitutional discrimination under articles 19(1)(g), 301, 303 and 304. Case-Laws VAT and Sales Tax Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162398