https://www.taxtmi.com/caselaws?id=162785 State entry tax restrictions under Article 304(b) must independently qualify as reasonable restrictions on trade and obtain the required Presidential sanction. The entry tax regime adopted by Jharkhand and amended through the 2001 Ordinance was not saved by Article 304(b), because no material established the requisite sanction or compliance with the constitutional standard. The amended Schedule substantively expanded the restricted field by adding goods, including coal; this was not merely formal and required fresh Presidential sanction. In the absence of fresh sanction, the Schedule amendment and the entry tax levy were invalid and unenforceable against the petitioners. The issue concerning motor vehicles remained open. en-us Wed, 23 Aug 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162785 State entry tax restrictions under Article 304(b) must independently qualify as reasonable restrictions on trade and obtain the required Presidential sanction. The entry tax regime adopted by Jharkhand and amended through the 2001 Ordinance was not saved by Article 304(b), because no material established the requisite sanction or compliance with the constitutional standard. The amended Schedule substantively expanded the restricted field by adding goods, including coal; this was not merely formal and required fresh Presidential sanction. In the absence of fresh sanction, the Schedule amendment and the entry tax levy were invalid and unenforceable against the petitioners. The issue concerning motor vehicles remained open. Case-Laws VAT and Sales Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162785