https://www.taxtmi.com/caselaws?id=755316 Petitions under Article 32 challenging levy and collection of Border Tax or Authorisation Fee were not maintainable where the State enactments and rules were not directly assailed and the demands arose under State law made with reference to Entries 56 and 57 of List II. In the absence of a challenge to the statutory source of power, the Supreme Court would not examine the levy under Article 32; the petitioners were required to seek relief before the jurisdictional High Courts and challenge the relevant State provisions there. The petitions were therefore not entertained on merits and were disposed of without interference with the State demands, with liberty to approach the High Courts. en-us Tue, 09 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755316 Petitions under Article 32 challenging levy and collection of Border Tax or Authorisation Fee were not maintainable where the State enactments and rules were not directly assailed and the demands arose under State law made with reference to Entries 56 and 57 of List II. In the absence of a challenge to the statutory source of power, the Supreme Court would not examine the levy under Article 32; the petitioners were required to seek relief before the jurisdictional High Courts and challenge the relevant State provisions there. The petitions were therefore not entertained on merits and were disposed of without interference with the State demands, with liberty to approach the High Courts. Case-Laws Indian Laws Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755316