https://www.taxtmi.com/caselaws?id=164217 A terminal tax on goods exported from municipal limits was held constitutionally valid because it fell within local taxation power and did not conflict with the Mines and Minerals (Development and Regulation) Act, 1956. The Court found no want of legislative competence and rejected the challenge to Rule 3 and section 132(6)(n) and section 132(6)(o) of the Municipal Corporation Act, 1956, holding the levy intra vires. It further held that goods merely in transit are not taxable, but terminal tax may apply where goods are exported from the municipal area or where an alleged transit movement involves an indefinite or unreasonable halt, to be decided on the facts of each transaction. en-us Thu, 21 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164217 A terminal tax on goods exported from municipal limits was held constitutionally valid because it fell within local taxation power and did not conflict with the Mines and Minerals (Development and Regulation) Act, 1956. The Court found no want of legislative competence and rejected the challenge to Rule 3 and section 132(6)(n) and section 132(6)(o) of the Municipal Corporation Act, 1956, holding the levy intra vires. It further held that goods merely in transit are not taxable, but terminal tax may apply where goods are exported from the municipal area or where an alleged transit movement involves an indefinite or unreasonable halt, to be decided on the facts of each transaction. Case-Laws VAT and Sales Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164217