https://www.taxtmi.com/caselaws?id=163280 The court held that the tax imposed under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, was not compensatory in nature and thus violated Articles 301 and 304 of the Constitution. The court emphasized the need for a rational nexus between the levy and the services provided, which was not established by the State. en-us Tue, 10 Jul 2007 00:00:00 +0530 Fri, 17 Nov 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163280 The court held that the tax imposed under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, was not compensatory in nature and thus violated Articles 301 and 304 of the Constitution. The court emphasized the need for a rational nexus between the levy and the services provided, which was not established by the State. Case-Laws VAT and Sales Tax Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163280