https://www.taxtmi.com/caselaws?id=190655 A levy on the entry of motor vehicles into local areas was upheld as a valid entry tax under Entry 52 of List II because the taxable event was entry into the local area and the purchase value served only as the measure of tax. The Act was not found to violate the constitutional provisions relied upon, and its compensatory character did not render it colourable legislation. Dumpers and similar vehicles were treated as motor vehicles for the Act, as the reference to the earlier motor vehicles statute did not defeat the levy. Purchase against C Form and non-payment of sales tax in another State did not exclude liability, since entry into Rajasthan remained the taxing event. en-us Mon, 20 Dec 1993 00:00:00 +0530 Tue, 21 Feb 2017 16:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190655 A levy on the entry of motor vehicles into local areas was upheld as a valid entry tax under Entry 52 of List II because the taxable event was entry into the local area and the purchase value served only as the measure of tax. The Act was not found to violate the constitutional provisions relied upon, and its compensatory character did not render it colourable legislation. Dumpers and similar vehicles were treated as motor vehicles for the Act, as the reference to the earlier motor vehicles statute did not defeat the levy. Purchase against C Form and non-payment of sales tax in another State did not exclude liability, since entry into Rajasthan remained the taxing event. Case-Laws VAT and Sales Tax Mon, 20 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190655