https://www.taxtmi.com/caselaws?id=252245 The entry tax scheme was analysed as a compensatory levy under Articles 301 and 304 because its charging provisions, fund structure and utilisation rules earmarked proceeds for trade-facilitating infrastructure and related development. On that basis, the retrospective validating provision was treated as a curative measure that removed the defect in the earlier law and was within legislative competence. The document also states that the definition of local area covered industrial townships and similar notified areas, and that entry by rail or pipeline did not alter the tax's operation where goods entered for consumption, use or sale. The amended and validated scheme was therefore sustained as constitutionally valid. 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 The entry tax scheme was analysed as a compensatory levy under Articles 301 and 304 because its charging provisions, fund structure and utilisation rules earmarked proceeds for trade-facilitating infrastructure and related development. On that basis, the retrospective validating provision was treated as a curative measure that removed the defect in the earlier law and was within legislative competence. The document also states that the definition of local area covered industrial townships and similar notified areas, and that entry by rail or pipeline did not alter the tax's operation where goods entered for consumption, use or sale. The amended and validated scheme was therefore sustained as constitutionally valid. Case-Laws VAT / Sales Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252245