https://www.taxtmi.com/caselaws?id=169506 Entry 52 of List II permits a tax on entry of goods into a local area for consumption, use or sale, and "local area" was construed as an area administered by a local authority such as a municipality, district board, local board, union board or panchayat. On that interpretation, a levy on sugarcane entering factory premises under section 3 of the Uttar Pradesh Sugarcane Cess Act, 1956 treated the factory premises as the taxable unit and therefore departed from the constitutional requirement of entry into a local area. The majority declined to read down or sever the provision to preserve it, while the separate opinion would have confined the levy to entries from outside the relevant local area and remanded the matter for factual inquiry. en-us Tue, 13 Dec 1960 00:00:00 +0530 Wed, 12 Feb 2025 14:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169506 Entry 52 of List II permits a tax on entry of goods into a local area for consumption, use or sale, and "local area" was construed as an area administered by a local authority such as a municipality, district board, local board, union board or panchayat. On that interpretation, a levy on sugarcane entering factory premises under section 3 of the Uttar Pradesh Sugarcane Cess Act, 1956 treated the factory premises as the taxable unit and therefore departed from the constitutional requirement of entry into a local area. The majority declined to read down or sever the provision to preserve it, while the separate opinion would have confined the levy to entries from outside the relevant local area and remanded the matter for factual inquiry. Case-Laws Indian Laws Tue, 13 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169506