https://www.taxtmi.com/caselaws?id=285816 The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 was construed to apply to motor vehicles brought from foreign countries as well as from other States, because the charging provision taxes entry into a local area for use or sale there. The definitions of "entry of motor vehicle into a local area" and "importer" were read broadly, and the taxable event was held to be local entry rather than the import transaction or any sale in the course of import. The levy was found not to intrude into customs duty or Parliament's field, and the distinctions in the proviso to Section 3(1) and Section 4(2) were held to have a rational basis, so the Article 14 and Article 286 challenge failed. 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 was construed to apply to motor vehicles brought from foreign countries as well as from other States, because the charging provision taxes entry into a local area for use or sale there. The definitions of "entry of motor vehicle into a local area" and "importer" were read broadly, and the taxable event was held to be local entry rather than the import transaction or any sale in the course of import. The levy was found not to intrude into customs duty or Parliament's field, and the distinctions in the proviso to Section 3(1) and Section 4(2) were held to have a rational basis, so the Article 14 and Article 286 challenge failed. Case-Laws Indian Laws Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285816