https://www.taxtmi.com/caselaws?id=256795 A State levy imposed at the entry stage on yarn brought from outside India was upheld because it was not a tax on a sale or purchase in the course of import or export. Article 286(1)(b) was held inapplicable as the charge attached to entry into the State, not to the import transaction itself, and Article 304 was held to concern discrimination affecting goods imported from other States, not foreign-import goods. The constitutional challenge therefore failed, and the notification was valid. en-us Tue, 13 Jan 2015 00:00:00 +0530 Wed, 28 Oct 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256795 A State levy imposed at the entry stage on yarn brought from outside India was upheld because it was not a tax on a sale or purchase in the course of import or export. Article 286(1)(b) was held inapplicable as the charge attached to entry into the State, not to the import transaction itself, and Article 304 was held to concern discrimination affecting goods imported from other States, not foreign-import goods. The constitutional challenge therefore failed, and the notification was valid. Case-Laws VAT and Sales Tax Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256795