TaxTMI 
TaxTMI 
2017 (3) TMI 1917
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt after discussing those issues summed up its findings in paragraph 28 of the impugned judgment which are as follows: 28. To sum up, we are of the opinion that the State has the following three alternatives to impose a levy or tax which would not be violative of Article 301 meaning thereby it will not be treated as a hindrance in trade, commerce and intercourse. They are: (i) if the levy imposed is compensatory in nature and facially or patently indicates the quantifiable data on the basis of which the compensatory levy or tax is sought to be levied and the Act facially indicates the benefits which is quantifiable or measurable and the proportionality of the quantifiable benefits and should be in the form of reimbursement/recompense fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of goods given in Clause (d) of Section 2 is relevant which shows that there is no discrimination between the goods produced or manufactured within the State of Orissa or imported from outside and are brought within the local area. The rate of tax imposed under the Act or the Rules are also applicable uniformly on the goods imported from outside or goods manufactured within the State which are brought into a local area. Therefore, it cannot be said that the Orissa Entry Tax Act is not made under Clause (a) of Article 304 of the Constitution. However, the State has no jurisdiction to impose tax on such goods imported from outside and are not manufactured within the State of Orissa. Therefore, the opposite parties may make scrutiny of the sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of exemption of equivalent goods by giving the benefit of VAT/Sales Tax on such goods of equivalent rate was permissible or not and whether such provision was discriminatory. The Court held that this would not be discriminatory. While answering this aspect the Court accepted the submission of the State that so long as the intention behind the grant of exemption/adjustment/credit is equivalent to the fall of the fiscal burden on the goods within the State and those from outside the Court, there will not be any discrimination. 7. It is argued by learned Counsel for the Appellant that this Court went by the concept of "burden" and equalizing of said burden. It is submitted that since the law is now clarified, the validity of the provisions....