https://www.taxtmi.com/article/detailed?id=7085 Entry taxes levied by States as non discriminatory fiscal measures do not violate the constitutional guarantee of freedom of trade; freedom of trade does not mean freedom from taxation. Only taxes that are discriminatory in a protectionist or hostile sense are prohibited, and the compensatory tax doctrine is rejected. A tax on entry of goods for use, sale or consumption is permissible even where identical goods are not produced in the taxing State, provided parity of tax burden and absence of hostile discrimination are established; factual determinations remain for the regular benches. en-us Wed, 16 Nov 2016 17:01:43 +0530 Wed, 16 Nov 2016 17:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7085 Entry taxes levied by States as non discriminatory fiscal measures do not violate the constitutional guarantee of freedom of trade; freedom of trade does not mean freedom from taxation. Only taxes that are discriminatory in a protectionist or hostile sense are prohibited, and the compensatory tax doctrine is rejected. A tax on entry of goods for use, sale or consumption is permissible even where identical goods are not produced in the taxing State, provided parity of tax burden and absence of hostile discrimination are established; factual determinations remain for the regular benches. Articles Value Added Tax - VAT and CST Wed, 16 Nov 2016 17:01:43 +0530 https://www.taxtmi.com/article/detailed?id=7085