https://www.taxtmi.com/caselaws?id=252245 HC upheld validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, finding it not violative of Art.301 and not saved by Art.304(b) was inapposite because the levy is compensatory, non-discriminatory, reasonable and dedicated to the U.P. Trade Development Fund to facilitate trade and industry; statutory safeguards (refunds, rebates, exemptions, and utilisation rules) cure earlier defects. Section 17 validating past collections was held valid. Legislative competence to impose entry tax was affirmed. Decision against the assessee. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 22 Sep 2025 12:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252245 HC upheld validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, finding it not violative of Art.301 and not saved by Art.304(b) was inapposite because the levy is compensatory, non-discriminatory, reasonable and dedicated to the U.P. Trade Development Fund to facilitate trade and industry; statutory safeguards (refunds, rebates, exemptions, and utilisation rules) cure earlier defects. Section 17 validating past collections was held valid. Legislative competence to impose entry tax was affirmed. Decision against the assessee. Case-Laws VAT / Sales Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252245