https://www.taxtmi.com/caselaws?id=163299 Entry tax on goods entering local areas was analysed under Article 301, which bars measures that directly and immediately impede trade, even where the impost is framed as a tax. The levy can be saved only if the State proves it is compensatory by showing a quantifiable, measurable benefit and a direct nexus between the tax collected and trade-related facilities provided. General local infrastructure expenditure was held insufficient without specific linkage to the burdened trade. On the material described, that compensatory nexus was not shown, so Article 304(b) scrutiny applied and the absence of prior Presidential sanction rendered the levy invalid. en-us Mon, 31 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163299 Entry tax on goods entering local areas was analysed under Article 301, which bars measures that directly and immediately impede trade, even where the impost is framed as a tax. The levy can be saved only if the State proves it is compensatory by showing a quantifiable, measurable benefit and a direct nexus between the tax collected and trade-related facilities provided. General local infrastructure expenditure was held insufficient without specific linkage to the burdened trade. On the material described, that compensatory nexus was not shown, so Article 304(b) scrutiny applied and the absence of prior Presidential sanction rendered the levy invalid. Case-Laws VAT and Sales Tax Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163299