https://www.taxtmi.com/caselaws?id=327847 Entry tax under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 applies when goods enter a local area for consumption, use or sale, and the mere fact that the goods are brought into a railway area does not by itself exclude the levy. Article 285 of the Constitution does not bar the tax because entry tax is an indirect levy on the entry of goods, not a direct tax on Union property. Section 184(1) of the Railways Act, 1989 was also held inapplicable for the same reason, as the charge falls on the dealer and the entry of goods. The challenge to the assessment therefore fails, subject to any other statutory remedy. en-us Fri, 04 Mar 2016 00:00:00 +0530 Thu, 19 Jan 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327847 Entry tax under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 applies when goods enter a local area for consumption, use or sale, and the mere fact that the goods are brought into a railway area does not by itself exclude the levy. Article 285 of the Constitution does not bar the tax because entry tax is an indirect levy on the entry of goods, not a direct tax on Union property. Section 184(1) of the Railways Act, 1989 was also held inapplicable for the same reason, as the charge falls on the dealer and the entry of goods. The challenge to the assessment therefore fails, subject to any other statutory remedy. Case-Laws VAT and Sales Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327847