https://www.taxtmi.com/caselaws?id=162743 Entry tax on goods brought into local areas is constitutionally valid only if it is truly compensatory, supported by a direct nexus with quantifiable facilities and proportional benefit to the payer; general public expenditure and a mere statutory recital are insufficient, so the levy is hit by Article 301. The levy also cannot single out goods imported from outside the State while similar locally produced goods remain untaxed, because that creates discriminatory fiscal treatment and an unconstitutional barrier under Article 304(a). en-us Thu, 22 Mar 2007 00:00:00 +0530 Tue, 30 Jan 2024 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162743 Entry tax on goods brought into local areas is constitutionally valid only if it is truly compensatory, supported by a direct nexus with quantifiable facilities and proportional benefit to the payer; general public expenditure and a mere statutory recital are insufficient, so the levy is hit by Article 301. The levy also cannot single out goods imported from outside the State while similar locally produced goods remain untaxed, because that creates discriminatory fiscal treatment and an unconstitutional barrier under Article 304(a). Case-Laws VAT and Sales Tax Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162743