https://www.taxtmi.com/caselaws?id=162788 The HC dismissed the petition challenging the constitutionality of the Gujarat Entry Tax Act, affirming its compliance with Articles 301 and 304(a) of the Indian Constitution. The court held that the Act is non-discriminatory, ensuring a level playing field for importers and local dealers, and does not require the President's sanction under Article 304(b). The petition was dismissed without costs. en-us Tue, 10 Oct 2006 00:00:00 +0530 Thu, 22 Feb 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162788 The HC dismissed the petition challenging the constitutionality of the Gujarat Entry Tax Act, affirming its compliance with Articles 301 and 304(a) of the Indian Constitution. The court held that the Act is non-discriminatory, ensuring a level playing field for importers and local dealers, and does not require the President's sanction under Article 304(b). The petition was dismissed without costs. Case-Laws VAT and Sales Tax Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162788