https://www.taxtmi.com/caselaws?id=185375 Entry of timber tax under section 126 of the Calicut City Municipal Act, 1961 was read in line with Entry 52 of List II, which permits taxation only on entry of goods into a local area for consumption, use or sale therein. The municipal taxing power could not exceed that constitutional source, so the phrase "brought into the city" was construed narrowly to cover only entry for those purposes and not a wider levy for other destinations. The proviso was given a limited operation and was not treated as undermining the validity of the levy. The challenge to the timber tax therefore failed. en-us Fri, 18 Jul 1969 00:00:00 +0530 Wed, 10 Aug 2016 15:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185375 Entry of timber tax under section 126 of the Calicut City Municipal Act, 1961 was read in line with Entry 52 of List II, which permits taxation only on entry of goods into a local area for consumption, use or sale therein. The municipal taxing power could not exceed that constitutional source, so the phrase "brought into the city" was construed narrowly to cover only entry for those purposes and not a wider levy for other destinations. The proviso was given a limited operation and was not treated as undermining the validity of the levy. The challenge to the timber tax therefore failed. Case-Laws Indian Laws Fri, 18 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185375