https://www.taxtmi.com/caselaws?id=334527 The SC held that taxes simpliciter do not infringe Part XIII of the Indian Constitution, and only discriminatory taxes are prohibited by Article 304(a). The compensatory tax theory lacks juristic basis and is rejected. Entry tax validity requires statute-specific examination under Articles 301 and 304. Clauses (a) and (b) of Article 304 are read disjunctively, and a levy violating Article 304(a) cannot be saved by Article 304(b) compliance. States can design fiscal legislation to ensure equal tax burdens on imported and locally produced goods. Discrimination under Article 304(a) refers to hostile protectionism, not mere differentiation. en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 11 Feb 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334527 The SC held that taxes simpliciter do not infringe Part XIII of the Indian Constitution, and only discriminatory taxes are prohibited by Article 304(a). The compensatory tax theory lacks juristic basis and is rejected. Entry tax validity requires statute-specific examination under Articles 301 and 304. Clauses (a) and (b) of Article 304 are read disjunctively, and a levy violating Article 304(a) cannot be saved by Article 304(b) compliance. States can design fiscal legislation to ensure equal tax burdens on imported and locally produced goods. Discrimination under Article 304(a) refers to hostile protectionism, not mere differentiation. Case-Laws VAT / Sales Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334527