https://www.taxtmi.com/caselaws?id=190194 Entry tax on limestone and copper was analysed as a tax on entry of goods into a local area under Entry 52 of List II, distinct from tax on mineral rights or mine regulation, so parliamentary legislation on mines and minerals did not oust State competence. The notifications were treated as covering limestone, not merely lime, and the exclusion of limestone from the concessional rate was upheld as a reasonable fiscal classification. The special rate-enhancement scheme under Section 4-A was held to operate independently of the proviso to Section 9(1). Liability attached to dealers effecting entry of the goods, even without purchase, and entry into a local area where a factory is situated attracted the levy. en-us Wed, 29 Mar 1995 00:00:00 +0530 Wed, 08 Feb 2017 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190194 Entry tax on limestone and copper was analysed as a tax on entry of goods into a local area under Entry 52 of List II, distinct from tax on mineral rights or mine regulation, so parliamentary legislation on mines and minerals did not oust State competence. The notifications were treated as covering limestone, not merely lime, and the exclusion of limestone from the concessional rate was upheld as a reasonable fiscal classification. The special rate-enhancement scheme under Section 4-A was held to operate independently of the proviso to Section 9(1). Liability attached to dealers effecting entry of the goods, even without purchase, and entry into a local area where a factory is situated attracted the levy. Case-Laws Indian Laws Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190194