https://www.taxtmi.com/caselaws?id=182851 Articles 285 and 289 do not extend constitutional immunity to an indirect entry tax levied on the entry of scheduled goods into a local area, because the levy is not a direct tax on Union property or income; the challenge on that basis failed. Section 184 of the Railways Act, 1989 also did not exempt the Railways from the State entry tax, as octroi was treated as distinct from the statutory scheme of entry tax under the Orissa Entry Tax Act, 1999, and the distribution provision in Section 36 did not limit the levy itself. The entry tax demand on the Railways was therefore upheld. en-us Thu, 07 Aug 2008 00:00:00 +0530 Sat, 21 May 2016 11:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182851 Articles 285 and 289 do not extend constitutional immunity to an indirect entry tax levied on the entry of scheduled goods into a local area, because the levy is not a direct tax on Union property or income; the challenge on that basis failed. Section 184 of the Railways Act, 1989 also did not exempt the Railways from the State entry tax, as octroi was treated as distinct from the statutory scheme of entry tax under the Orissa Entry Tax Act, 1999, and the distribution provision in Section 36 did not limit the levy itself. The entry tax demand on the Railways was therefore upheld. Case-Laws VAT and Sales Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182851