TaxTMI 
TaxTMI 
2021 (12) TMI 130
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.... Goods into Local Areas Act, 2001 [hereinafter referred to as ''the Act''], the appellant were paying 4% tax against ''C'' Form declaration for the inter-state sales. After the Act came into force, for the goods purchased from outside, entry tax has been levied and the said Act being in violation of Article 301 of the Constitution, the same was challenged before this Court in a batch of Writ Petitions, resulting in declaring the demand and collection of entry tax under the Act as illegal, unauthorized and violative of Article 301 of the Constitution. 2.In view of the decision of the Division Bench of this Court in I.T.C. Ltd., Vs. State of Tamil Nadu and another reported in 2007 (7) VST 367 (Mad), the appe....
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....Article 304(a) of the Constitution. The S.L.P. preferred by the State will not enure a right on the State to withhold the entry tax collected from the appellant under law, which is declared as unconstitutional subsequently. Hence, the respondent is liable to refund the tax collected without lawful authority. 5.The Writ Appeal was preferred in the year 2007, when the S.L.P. preferred by the State against the judgment of the Division Bench of this Court was pending before the Hon'ble Supreme Court. Now, after a lapse of 14 years, when the matter is taken up for final hearing, it is brought to the notice of this Court that the issue regarding imposition of entry tax by the States, vis-a-vis, the freedom of Trade and Commerce, was consid....
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.... AIR 1962 SC 1406 : (1963) 1 SCR 491] and Jindal [Jindal Stainless Ltd. (2) v. State of Haryana, (2006) 7 SCC 241] cases and all other judgments that follow these pronouncements are to the extent of such reliance overruled. 1159.7. A tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing State. 1159.8. Article 304(a) frowns upon discrimination (of a hostile nature in the protectionist sense) and not on mere differentiation. Therefore, incentives, set-offs, etc. granted to a specified class of dealers for a limited period of time in a non-hostile fashion with a view to developing economically backward areas would not violate Artic....
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....it is made clear that insofar as period from 27.03.2002 to 01.04.2007 is concerned, the State of Tamil Nadu shall not realise the entry tax from the respondent(s) with regard to Tobacco product as for this period levy is found to be discriminatory in nature qua the aforesaid product.'' 7.The learned counsel appearing for the appellant submitted that pursuant to the judgment of the Constitutional Bench of the Hon'ble Supreme Court, batch of writ petitions are pending before the Principal Bench challenging the entry tax in respect of various categories of goods and therefore, the matter may be listed after the disposal of batch of writ petitions pending since 2005. 8.This Court is of the view that the said request is untenab....