https://www.taxtmi.com/caselaws?id=165414 A State entry tax on motor vehicles entering local areas was upheld as a valid tax within legislative competence, because in pith and substance it operated on entry for use or sale and not on sale, purchase, or inter-State trade. The levy was also held non-discriminatory under Article 304(a), since imported vehicles were taxed in line with the local tax burden and the classification had a rational nexus to preventing revenue leakage. Article 304(b) was found inapplicable, and the levy was not invalid for want of Presidential assent. Whether specialised construction machinery amounted to motor vehicles remained a factual question for assessment, with excess collection above the notified rate not sustainable. en-us Wed, 22 Jun 2011 00:00:00 +0530 Mon, 03 Oct 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165414 A State entry tax on motor vehicles entering local areas was upheld as a valid tax within legislative competence, because in pith and substance it operated on entry for use or sale and not on sale, purchase, or inter-State trade. The levy was also held non-discriminatory under Article 304(a), since imported vehicles were taxed in line with the local tax burden and the classification had a rational nexus to preventing revenue leakage. Article 304(b) was found inapplicable, and the levy was not invalid for want of Presidential assent. Whether specialised construction machinery amounted to motor vehicles remained a factual question for assessment, with excess collection above the notified rate not sustainable. Case-Laws VAT and Sales Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165414