TaxTMI 
TaxTMI 
2016 (12) TMI 1428
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....e respondents to obtain instructions under the order dated 13.12.2016 extracted hereinbelow:- "Heard Shri Tarun Gulati, learned counsel for the petitioner and Shri H.P. Shrivastava, learned Addl. Chief Standing Counsel for the respondent/State. This petition questions the legality of the imposition of tax of entry on goods as inserted by way of an amendment in the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 and Uttar Pradesh Tax on Entry of Goods into Local Areas (Amendment) Act, 2016 (UP Act No.18 of 2016) notified on 16th September, 2016. Apart from the other contentions raised, the two primary contentions that have been advanced before the Court are to the effect that this imposition of tax o....
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....the imposition of such tax under an incompetent legislation would be impermissible. To substantiate his submissions Shri Gulati has invited the attention of the Court to the Division Bench judgment of the Patna High Court in the case of M/s Instakart Services Pvt. Ltd. Vs. State of Bihar- Civil Writ Jurisdiction Case No. 6155 of 2016 alongwith other connected appeals decided on 27th September, 2016. Apart from this, the imposition of such entry tax in the State of Uttarakhand has also been assailed in W.P.M.S. No.432 of 2016 by the same petitioner where an interim order has been passed on 16th March, 2016. Shri Gulati, however, submits that in addition to the aforesaid issues raised and considered by the two High Courts th....
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....submission of the learned Additional Chief Standing Counsel is that State had to replenish its revenue and in aid of such exercise of power the introduction of the aforesaid provisions cannot be said to be unjustified. Thirdly, he submits that such imposition does not attract the issue of discrimination as raised by the petitioner and hence there being no unconstitutional exercise of power so as to create a restriction on trade commerce or intercourse between the States, the imposition can be clearly sustained constitutionally. He therefore submits that the grounds raised being one of policy are also supported in view of the law laid down by the Apex Court in Bhavesh D. Parish and others. Vs. Union of India and another (2000) 5 SCC 471. ....
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....f a procedure for taxing on an entry of specified goods through Online Purchase or E-Commerce that too, even for personal use, was not taxable prior to the introduction of the impugned amendment and therefore under Clause 19 of the Constitution (One Hundred and First Amendment) Act, 2016, no such powers have been saved with the State Legislature upon the abolition of Entry 52 of List 2 in the VII Schedule of the Constitution of India. Thus, the Legislature was completely denuded of its authority in legislating such an amendment which introduces a completely new taxing procedure and consequently, the levy of tax on entry of goods through Online Purchase or E-Commerce particularly for personal use, is beyond the authority of the State. Lea....