https://www.taxtmi.com/caselaws?id=429863 Exclusion of an industrial area from municipal limits under State law or the proviso to Article 243Q does not by itself strip that area of its character as a "local area" under Entry 52 of List II. Part IX-A governs municipal self-government and the constitution of municipalities, while the proviso to Article 243Q only permits non-constitution of a municipality where industrial services are provided; it does not negate the State's power to levy entry tax on entry into such territorial units. Industrial townships, estates, and development areas may still qualify as local areas for entry-tax purposes. The retrospective validation challenge also failed, as the later enactment cured the defect identified in earlier litigation. 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 Exclusion of an industrial area from municipal limits under State law or the proviso to Article 243Q does not by itself strip that area of its character as a "local area" under Entry 52 of List II. Part IX-A governs municipal self-government and the constitution of municipalities, while the proviso to Article 243Q only permits non-constitution of a municipality where industrial services are provided; it does not negate the State's power to levy entry tax on entry into such territorial units. Industrial townships, estates, and development areas may still qualify as local areas for entry-tax purposes. The retrospective validation challenge also failed, as the later enactment cured the defect identified in earlier litigation. Case-Laws VAT and Sales Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429863