https://www.taxtmi.com/caselaws?id=163819 Entry tax on goods imported into the State was held discriminatory because similar locally produced goods were not subjected to a like tax on intra-State movement, creating preference for local goods and disadvantaging imported goods under Article 304(a). The levy also failed the compensatory and regulatory tests: the State showed only that the tax was meant to raise general revenue and support welfare and development, not to provide measurable trading facilities or a quantified benefit to traders as a class. On that basis, the charging provision was declared unconstitutional and quashed to the extent it imposed entry tax. en-us Thu, 05 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163819 Entry tax on goods imported into the State was held discriminatory because similar locally produced goods were not subjected to a like tax on intra-State movement, creating preference for local goods and disadvantaging imported goods under Article 304(a). The levy also failed the compensatory and regulatory tests: the State showed only that the tax was meant to raise general revenue and support welfare and development, not to provide measurable trading facilities or a quantified benefit to traders as a class. On that basis, the charging provision was declared unconstitutional and quashed to the extent it imposed entry tax. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163819