2017 (3) TMI 1916

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....s Tax<br>A.K. SIKRI, AND ASHOK BHUSHAN JJ. ORDER CIVIL APPEAL NO(S).6474-6798/2017 (Arising out Special Leave Petition(C) No(s). 14454-14778/2008) Delay condoned. Impleadment and interventions applications allowed. Leave granted. The State is in appeal against the judgment of the High Court wherein the High Court has decided that the impugned levy is not compensatory in nature. Since the ....

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....vy 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 for the quantifiable and measurable benefits to be provided to its payers or trades people. (ii) If the tax is levied under clause(a) of Article 304 but subject to conditions gi....

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....ent has come in appeal challenging the conclusions and findings in Part (ii) above where the High Court has held that State cannot impose tax on the goods imported from other States and are not manufactured or produced within that State. To this effect are the observations made in the following para 30: "30. The State has taken the plea that the Orissa Entry Tax Act has been enacted under claus....

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.... 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....