https://www.taxtmi.com/caselaws?id=162574 An unguided delegation empowering the executive to add goods to the Schedule and vary entry tax rates by notification was held to be excessive and invalid, so the notifications issued under it could not survive. Entry tax on goods entering a local area was treated as a restriction on movement under Article 301, but the State failed to show that the levy was compensatory or regulatory, and the materials did not establish measurable trading facilities funded for the payer class. The expanded coverage introduced by later notifications also required prior presidential sanction under Article 304(b), which was absent. Challenges based on the Central Sales Tax Act, the Additional Duty of Excise Act, and Articles 304(a) and 14 were rejected. en-us Fri, 17 Nov 2006 00:00:00 +0530 Sat, 01 Jun 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162574 An unguided delegation empowering the executive to add goods to the Schedule and vary entry tax rates by notification was held to be excessive and invalid, so the notifications issued under it could not survive. Entry tax on goods entering a local area was treated as a restriction on movement under Article 301, but the State failed to show that the levy was compensatory or regulatory, and the materials did not establish measurable trading facilities funded for the payer class. The expanded coverage introduced by later notifications also required prior presidential sanction under Article 304(b), which was absent. Challenges based on the Central Sales Tax Act, the Additional Duty of Excise Act, and Articles 304(a) and 14 were rejected. Case-Laws Indian Laws Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162574