https://www.taxtmi.com/caselaws?id=287814 A municipal octroi duty on salt was held invalid because salt fell within the exclusive federal field, and the constitutional scheme barred provincial taxation of a matter specifically assigned to the Centre. The court read the provincial power to levy entry cesses subject to the unqualified federal entry for salt, and held that a general power over taxes on entry of goods could not override that specific exclusion. Section 100(1) prevented provincial legislation on the subject, and Section 140(1) did not change that result. The impost was therefore ultra vires and the challenge failed. en-us Wed, 04 Mar 1942 00:00:00 +0630 Mon, 04 May 2020 13:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287814 A municipal octroi duty on salt was held invalid because salt fell within the exclusive federal field, and the constitutional scheme barred provincial taxation of a matter specifically assigned to the Centre. The court read the provincial power to levy entry cesses subject to the unqualified federal entry for salt, and held that a general power over taxes on entry of goods could not override that specific exclusion. Section 100(1) prevented provincial legislation on the subject, and Section 140(1) did not change that result. The impost was therefore ultra vires and the challenge failed. Case-Laws Indian Laws Wed, 04 Mar 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=287814