https://www.taxtmi.com/caselaws?id=388469 The Karnataka Entry Tax notification was treated as a clarificatory levy on unmanufactured tobacco sold in sealed containers, and the commodity was held to fall within the scheduled tobacco entry covering tobacco products of all descriptions; alternatively, it would be covered by the residuary entry if not specifically enumerated. The challenge under Articles 301 and 304(b) failed because fiscal entry tax measures are assessed primarily on non-discrimination under Article 304(a), not on the reasonableness or public interest standard in Article 304(b). The amendment was also noted as consistent with the position that the goods had ceased to be agricultural produce, and the notification was upheld as intra vires. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 16 Nov 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388469 The Karnataka Entry Tax notification was treated as a clarificatory levy on unmanufactured tobacco sold in sealed containers, and the commodity was held to fall within the scheduled tobacco entry covering tobacco products of all descriptions; alternatively, it would be covered by the residuary entry if not specifically enumerated. The challenge under Articles 301 and 304(b) failed because fiscal entry tax measures are assessed primarily on non-discrimination under Article 304(a), not on the reasonableness or public interest standard in Article 304(b). The amendment was also noted as consistent with the position that the goods had ceased to be agricultural produce, and the notification was upheld as intra vires. Case-Laws VAT and Sales Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388469