https://www.taxtmi.com/caselaws?id=163747 The Haryana entry tax levy was held not to be compensatory because, although the proceeds were earmarked for trade-related development, the statutory scheme did not show any quantifiable or measurable special benefit to the payers or a broad correlation between the tax and specific facilities. As a restriction on trade, it was therefore not saved by Articles 301 and 304 and was declared unconstitutional and void. The validating provision deeming collections under the repealed 2000 Act to have been made under the 2008 Act also failed, because it rested on the same unconstitutional levy and could not survive without a demonstrable compensatory basis. en-us Wed, 01 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163747 The Haryana entry tax levy was held not to be compensatory because, although the proceeds were earmarked for trade-related development, the statutory scheme did not show any quantifiable or measurable special benefit to the payers or a broad correlation between the tax and specific facilities. As a restriction on trade, it was therefore not saved by Articles 301 and 304 and was declared unconstitutional and void. The validating provision deeming collections under the repealed 2000 Act to have been made under the 2008 Act also failed, because it rested on the same unconstitutional levy and could not survive without a demonstrable compensatory basis. Case-Laws VAT and Sales Tax Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163747