https://www.taxtmi.com/caselaws?id=799346 Compensatory tax on the entry of goods into a local area is examined through the direct and immediate effect test and the principle of equivalence. The State bears the burden of establishing a quantifiable and measurable benefit corresponding to the levy. Key constitutional questions include the validity of retrospective validating legislation under Entry 52 of List II and whether entry tax satisfies Article 304 requirements of non-discrimination, reasonableness and public interest. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799346 Compensatory tax on the entry of goods into a local area is examined through the direct and immediate effect test and the principle of equivalence. The State bears the burden of establishing a quantifiable and measurable benefit corresponding to the levy. Key constitutional questions include the validity of retrospective validating legislation under Entry 52 of List II and whether entry tax satisfies Article 304 requirements of non-discrimination, reasonableness and public interest. Case-Laws VAT / Sales Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799346