https://www.taxtmi.com/caselaws?id=429863 The court dismissed the appeals, affirming that industrial townships are considered "local areas" for the imposition of entry tax. It held that the inclusion of industrial townships within the definition of "local area" in the Orissa Entry Tax Act, 1999, and similar state laws, was constitutional. Additionally, the court upheld the retrospective application of entry tax laws, finding it valid and in line with established legal principles. en-us Fri, 04 Nov 2022 00:00:00 +0530 Mon, 19 Jun 2023 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429863 The court dismissed the appeals, affirming that industrial townships are considered "local areas" for the imposition of entry tax. It held that the inclusion of industrial townships within the definition of "local area" in the Orissa Entry Tax Act, 1999, and similar state laws, was constitutional. Additionally, the court upheld the retrospective application of entry tax laws, finding it valid and in line with established legal principles. Case-Laws VAT and Sales Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429863