https://www.taxtmi.com/caselaws?id=163281 Entry tax under section 3 of the Karnataka Tax on Entry of Goods Act, 1979 was upheld as a compensatory levy outside the mischief of article 301 because the collections were broadly relatable to trading and civic infrastructure provided to the trading community. The Court accepted that the revenue was used for urban local body purposes and public utilities such as water supply, sanitation, roads, street lighting, drainage, loans, staff costs, and other developmental ilities, and held that a complaint about expenditure in one town was not determinative. Relying on prior constitutional rulings and presidential assent, the Court found no violation of articles 301 or 304(b), and the challenge failed. en-us Tue, 09 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 21:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163281 Entry tax under section 3 of the Karnataka Tax on Entry of Goods Act, 1979 was upheld as a compensatory levy outside the mischief of article 301 because the collections were broadly relatable to trading and civic infrastructure provided to the trading community. The Court accepted that the revenue was used for urban local body purposes and public utilities such as water supply, sanitation, roads, street lighting, drainage, loans, staff costs, and other developmental ilities, and held that a complaint about expenditure in one town was not determinative. Relying on prior constitutional rulings and presidential assent, the Court found no violation of articles 301 or 304(b), and the challenge failed. Case-Laws VAT and Sales Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163281