https://www.taxtmi.com/caselaws?id=349336 State entry tax on goods entering a local area was analysed as constitutionally distinct from customs duty and import taxation. The text states that the charging provisions of the Orissa, Kerala and Bihar enactments were wide enough to include imported goods once they entered a local area after customs clearance, and that Entry 52 of List II supported such a levy without trenching on Parliament's fields under Entries 41 and 83 of List I. It further states that import ends at home consumption clearance, the original package doctrine does not apply in India, omission of express customs-duty language is not decisive, and a knocked down plant falls within machinery and equipment under the Orissa Schedule. en-us Mon, 09 Oct 2017 00:00:00 +0530 Tue, 02 Sep 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349336 State entry tax on goods entering a local area was analysed as constitutionally distinct from customs duty and import taxation. The text states that the charging provisions of the Orissa, Kerala and Bihar enactments were wide enough to include imported goods once they entered a local area after customs clearance, and that Entry 52 of List II supported such a levy without trenching on Parliament's fields under Entries 41 and 83 of List I. It further states that import ends at home consumption clearance, the original package doctrine does not apply in India, omission of express customs-duty language is not decisive, and a knocked down plant falls within machinery and equipment under the Orissa Schedule. Case-Laws VAT / Sales Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349336