https://www.taxtmi.com/caselaws?id=162533 A State may constitutionally levy entry tax on goods entering a local area under Entry 52, because Article 286 does not bar a tax whose incidence is entry into the local area rather than sale or purchase in the course of import or export. However, the levy must still fit the statutory charging and definitional provisions strictly. On a plain reading, the Assam Entry Tax Act, 2001 did not extend to goods imported from outside India into a local area, and the notification could not enlarge that scope. The entry tax demand on such imported goods was therefore invalid, and the tax and notification were quashed. en-us Fri, 17 Nov 2006 00:00:00 +0530 Tue, 13 Feb 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162533 A State may constitutionally levy entry tax on goods entering a local area under Entry 52, because Article 286 does not bar a tax whose incidence is entry into the local area rather than sale or purchase in the course of import or export. However, the levy must still fit the statutory charging and definitional provisions strictly. On a plain reading, the Assam Entry Tax Act, 2001 did not extend to goods imported from outside India into a local area, and the notification could not enlarge that scope. The entry tax demand on such imported goods was therefore invalid, and the tax and notification were quashed. Case-Laws VAT and Sales Tax Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162533