https://www.taxtmi.com/caselaws?id=164746 Sections 4B and 4BB of the Karnataka Entry Tax Act, together with the related notification on motor vehicles, were found to impose a discriminatory entry levy on goods imported from outside the State. The court reasoned that article 304(a) requires comparison within the same tax levy, so a reduction for tax paid under a different enactment did not remove the discrimination against imported vehicles. The levy was also held not to be compensatory or regulatory and to impede free trade and commerce under article 301. The impugned provisions and notification were therefore unconstitutional and liable to be quashed, with consequential refund of amounts collected. en-us Fri, 24 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164746 Sections 4B and 4BB of the Karnataka Entry Tax Act, together with the related notification on motor vehicles, were found to impose a discriminatory entry levy on goods imported from outside the State. The court reasoned that article 304(a) requires comparison within the same tax levy, so a reduction for tax paid under a different enactment did not remove the discrimination against imported vehicles. The levy was also held not to be compensatory or regulatory and to impede free trade and commerce under article 301. The impugned provisions and notification were therefore unconstitutional and liable to be quashed, with consequential refund of amounts collected. Case-Laws VAT and Sales Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164746