https://www.taxtmi.com/caselaws?id=759245 Entry tax under a State fiscal scheme was upheld against challenges under Articles 14, 301 and 304(a), because the petitioners failed to show hostile discrimination, direct impediment to trade, or any factual basis for treating the higher rate on goods brought from outside the State as unconstitutional. The Court also rejected the excessive delegation challenge, finding that the Act disclosed legislative policy and supplied sufficient guidance through its framework, rate ceilings and notifications subject to legislative scrutiny. The contention that the entire State could be treated as one local area for entry tax purposes also failed, as the statutory definition of local area governed the levy and the material did not support the asserted legal infirmity. en-us Mon, 23 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759245 Entry tax under a State fiscal scheme was upheld against challenges under Articles 14, 301 and 304(a), because the petitioners failed to show hostile discrimination, direct impediment to trade, or any factual basis for treating the higher rate on goods brought from outside the State as unconstitutional. The Court also rejected the excessive delegation challenge, finding that the Act disclosed legislative policy and supplied sufficient guidance through its framework, rate ceilings and notifications subject to legislative scrutiny. The contention that the entire State could be treated as one local area for entry tax purposes also failed, as the statutory definition of local area governed the levy and the material did not support the asserted legal infirmity. Case-Laws VAT / Sales Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759245