https://www.taxtmi.com/caselaws?id=163326 Section 3 of the Karnataka entry tax law was construed to authorise the State Government not only to fix the rate of tax but also to select the local areas to which the levy would apply, because the charging provision and the scheme of the Act contemplated differential application by area. The classification of local areas and the exclusion of petty dealers were upheld as rational, based on population, consumption potential, and municipal financing needs after abolition of octroi, so Article 14 was not infringed. The levy was also held non-discriminatory and saved under Article 304, and the provision was not vague because the basis of ad valorem computation was the price at the time of entry. en-us Thu, 25 Sep 1980 00:00:00 +0530 Sat, 01 Nov 2025 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163326 Section 3 of the Karnataka entry tax law was construed to authorise the State Government not only to fix the rate of tax but also to select the local areas to which the levy would apply, because the charging provision and the scheme of the Act contemplated differential application by area. The classification of local areas and the exclusion of petty dealers were upheld as rational, based on population, consumption potential, and municipal financing needs after abolition of octroi, so Article 14 was not infringed. The levy was also held non-discriminatory and saved under Article 304, and the provision was not vague because the basis of ad valorem computation was the price at the time of entry. Case-Laws Indian Laws Thu, 25 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163326