https://www.taxtmi.com/caselaws?id=470285 Section 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 imposes entry tax on motor vehicles entering local areas. The text states that constitutional objections to the provision had previously been examined and rejected in an earlier batch concerning the same provision. It records that the provision was not affected by the infirmities asserted by the petitioners and concludes that Section 3 is constitutionally valid. en-us Mon, 27 Jun 2011 00:00:00 +0530 Wed, 22 Jul 2026 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470285 Section 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 imposes entry tax on motor vehicles entering local areas. The text states that constitutional objections to the provision had previously been examined and rejected in an earlier batch concerning the same provision. It records that the provision was not affected by the infirmities asserted by the petitioners and concludes that Section 3 is constitutionally valid. Case-Laws VAT / Sales Tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470285