https://www.taxtmi.com/caselaws?id=437368 Under the post-Jindal Stainless framework, entry tax is constitutionally sustainable where it is non-discriminatory, and Article 301 does not bar taxes simpliciter. Applying that principle, the Bombay High Court noted that Sections 2(g), 2(m) and 3 of the Goa Tax on Entry of Goods Act, 2000 did not violate Articles 14, 19(1)(g), 265, 301 or 304(a). The Court also accepted a broad construction of "local area" and held that notifying the entire State of Goa as a local area was valid and did not by itself make the levy discriminatory. The constitutional challenge was therefore rejected. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 19 Jun 2024 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437368 Under the post-Jindal Stainless framework, entry tax is constitutionally sustainable where it is non-discriminatory, and Article 301 does not bar taxes simpliciter. Applying that principle, the Bombay High Court noted that Sections 2(g), 2(m) and 3 of the Goa Tax on Entry of Goods Act, 2000 did not violate Articles 14, 19(1)(g), 265, 301 or 304(a). The Court also accepted a broad construction of "local area" and held that notifying the entire State of Goa as a local area was valid and did not by itself make the levy discriminatory. The constitutional challenge was therefore rejected. Case-Laws VAT and Sales Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437368