https://www.taxtmi.com/caselaws?id=285816 The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 applies to motor vehicles brought into the State from foreign countries as well as other States. Its charging provision taxes entry into a local area for use or sale, making the entry event-not the import transaction or sale in the course of import-the basis of taxation. The levy therefore does not encroach on customs duty or Parliament's legislative field. Differential treatment under the proviso to Section 3(1) and Section 4(2) has a rational basis and is not discriminatory. Article 286 does not apply because the tax is not imposed on an import-related sale or purchase. en-us Wed, 01 Sep 1999 00:00:00 +0530 Tue, 28 Jan 2020 16:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285816 The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 applies to motor vehicles brought into the State from foreign countries as well as other States. Its charging provision taxes entry into a local area for use or sale, making the entry event-not the import transaction or sale in the course of import-the basis of taxation. The levy therefore does not encroach on customs duty or Parliament's legislative field. Differential treatment under the proviso to Section 3(1) and Section 4(2) has a rational basis and is not discriminatory. Article 286 does not apply because the tax is not imposed on an import-related sale or purchase. Case-Laws Indian Laws Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285816