https://www.taxtmi.com/caselaws?id=163085 A State entry tax on goods entering local areas may survive a constitutional challenge under article 301 if it is compensatory, meaning it reimburses quantifiable benefits to the payer, but the levy here was not shown to meet that test. The Court also found that article 304(a) was satisfied because the tax applied uniformly to goods entering from inside or outside the State, with no facial discrimination between imported goods and locally manufactured or produced goods. The Act was therefore upheld, the writ petitions failed, and assessment appeals, where available, remained open to the petitioners. en-us Mon, 18 Feb 2008 00:00:00 +0530 Fri, 04 Dec 2015 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163085 A State entry tax on goods entering local areas may survive a constitutional challenge under article 301 if it is compensatory, meaning it reimburses quantifiable benefits to the payer, but the levy here was not shown to meet that test. The Court also found that article 304(a) was satisfied because the tax applied uniformly to goods entering from inside or outside the State, with no facial discrimination between imported goods and locally manufactured or produced goods. The Act was therefore upheld, the writ petitions failed, and assessment appeals, where available, remained open to the petitioners. Case-Laws VAT and Sales Tax Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163085