https://www.taxtmi.com/forum/issue?id=111202 Supreme Court in Jindal Stainless upheld the constitutional validity of state entry taxes, holding that only discriminatory taxes are prohibited by Article 304(a) and that Articles 304(a) and 304(b) are to be read disjunctively; a levy breaching Article 304(a) is not saved by compliance with Article 304(b). The document applies that ruling to Andhra Pradesh and Telangana, noting a prior state high-court invalidation and that the Entry Tax Act was not extended to Telangana, and records forum views that the decision supports future levies but likely does not impose past liabilities. en-us Tue, 06 Dec 2016 12:26:40 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111202 Supreme Court in Jindal Stainless upheld the constitutional validity of state entry taxes, holding that only discriminatory taxes are prohibited by Article 304(a) and that Articles 304(a) and 304(b) are to be read disjunctively; a levy breaching Article 304(a) is not saved by compliance with Article 304(b). The document applies that ruling to Andhra Pradesh and Telangana, noting a prior state high-court invalidation and that the Entry Tax Act was not extended to Telangana, and records forum views that the decision supports future levies but likely does not impose past liabilities. Discussion-Forum Indian Laws Tue, 06 Dec 2016 12:26:40 +0530 https://www.taxtmi.com/forum/issue?id=111202