https://www.taxtmi.com/caselaws?id=163078 Entry tax on goods entering Jharkhand was examined against the compensatory tax doctrine and the freedom of trade under Articles 301 and 304. The levy, even after amendment and creation of the Trade Development Fund, failed because no quantified correlation was shown between the tax collected and any special benefit to entry tax payers; the stated facilities were treated as general State obligations. The State also failed to justify the levy as a valid restriction on trade or as a non-discriminatory measure under Article 304, and the absence of prior Presidential sanction was noted. The challenged entry tax regime was therefore held unconstitutional. en-us Sun, 13 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163078 Entry tax on goods entering Jharkhand was examined against the compensatory tax doctrine and the freedom of trade under Articles 301 and 304. The levy, even after amendment and creation of the Trade Development Fund, failed because no quantified correlation was shown between the tax collected and any special benefit to entry tax payers; the stated facilities were treated as general State obligations. The State also failed to justify the levy as a valid restriction on trade or as a non-discriminatory measure under Article 304, and the absence of prior Presidential sanction was noted. The challenged entry tax regime was therefore held unconstitutional. Case-Laws VAT and Sales Tax Sun, 13 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163078