https://www.taxtmi.com/caselaws?id=162595 Entry tax on notified goods entering local areas was analysed under Part XIII and held not to qualify as a compensatory levy, because no exclusive service or workable nexus between the tax and any special benefit to the taxed class was shown. The levy was also found discriminatory under article 304(a) since it applied only to goods brought from outside the State, and the adjustments under the statute did not cure that discrimination in all cases. Independently, the levy was treated as a restriction on free movement of trade and failed article 304(b) because no reasonable restriction in public interest or prior Presidential sanction was established. en-us Thu, 29 Mar 2007 00:00:00 +0530 Mon, 29 Jan 2024 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162595 Entry tax on notified goods entering local areas was analysed under Part XIII and held not to qualify as a compensatory levy, because no exclusive service or workable nexus between the tax and any special benefit to the taxed class was shown. The levy was also found discriminatory under article 304(a) since it applied only to goods brought from outside the State, and the adjustments under the statute did not cure that discrimination in all cases. Independently, the levy was treated as a restriction on free movement of trade and failed article 304(b) because no reasonable restriction in public interest or prior Presidential sanction was established. Case-Laws VAT and Sales Tax Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162595