https://www.taxtmi.com/caselaws?id=360088 The Uttar Pradesh entry tax scheme was examined on legislative competence, equality, valuation and collection mechanics. The Court treated Entry 52 of List II as conferring a State legislative field, upheld inclusion of cantonment areas and the fund mechanism, and found no Article 266 defect. It also held that rebate and exemption provisions were not discriminatory, as the levy operated uniformly and no hostile bias under Article 14 or Article 304(a) was shown. Entry tax was held applicable to imported crude oil once it entered the local area, and the valuation rule using wholesale price and the manufacturer collection mechanism were upheld as valid machinery provisions. en-us Fri, 04 May 2018 00:00:00 +0530 Sat, 16 Mar 2019 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360088 The Uttar Pradesh entry tax scheme was examined on legislative competence, equality, valuation and collection mechanics. The Court treated Entry 52 of List II as conferring a State legislative field, upheld inclusion of cantonment areas and the fund mechanism, and found no Article 266 defect. It also held that rebate and exemption provisions were not discriminatory, as the levy operated uniformly and no hostile bias under Article 14 or Article 304(a) was shown. Entry tax was held applicable to imported crude oil once it entered the local area, and the valuation rule using wholesale price and the manufacturer collection mechanism were upheld as valid machinery provisions. Case-Laws VAT and Sales Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360088