TaxTMI 
TaxTMI 
2017 (3) TMI 1956
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....No. 5166/2004, Civil Appeal No. 5167/2004, Civil Appeal No. 5168/2004, Civil Appeal No. 5169/2004, Civil Appeal No. 5170/2004, Civil Appeal No. 7658/2004. Civil Appeal No. 7166/2017 (Arising out of SLP (C) No. 9479/2004), Civil Appeal No. 7167/2017 (Arising out of SLP (C) No. 9496/2004), Civil Appeal No. 7168/2017 (Arising out of SLP (C) No. 9569/2004), Civil Appeal No. 7169/2017 (Arising out of SLP (C) No. 9832/2004), Civil Appeal No. 7170/2017 (Arising out of SLP (C) No. 9883/2004), Civil Appeal No. 7171/2017 (Arising out of SLP (C) No. 9885/2004), Civil Appeal No. 7172/2017 (Arising out of SLP (C) No. 9891/2004), Civil Appeal No. 7173/2017 (Arising out of SLP (C) No. 9893/2004), Civil Appeal No. 7174/2017 (Arising out of SLP (C) No. 9898/2004), Civil Appeal No. 7175/2017 (Arising out of SLP (C) No. 9899/2004), Civil Appeal No. 7176/2017 (Arising out of SLP (C) No. 9901/2004), Civil Appeal No. 7177/2017 (Arising out of SLP (C) No. 9904/2004), Civil Appeal No. 7178/2017 (Arising out of SLP (C) No. 9910/2004), Civil Appeal No. 7179/2017 (Arising out of SLP (C) No. 9911/2004), Civil Appeal No. 7180/2017 (Arising out of SLP (C) No. 9912/2004), Civil Appeal No. 7181/2017 (Arising out ....
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....Civil Appeal No. 7217/2017 (Arising out of SLP (C) No. 10497/2004), Civil Appeal No. 7218/2017 (Arising out of SLP (C) No. 10501/2004), Civil Appeal No. 7219/2017 (Arising out of SLP (C) No. 10505/2004), Civil Appeal No. 7220/2017 (Arising out of SLP (C) No. 10539/2004), Civil Appeal No. 7221/2017 (Arising out of SLP (C) No. 10557/2004), Civil Appeal No. 7222/2017 (Arising out of SLP (C) No. 10563/2004), Civil Appeal No. 7223/2017 (Arising out of SLP (C) No. 10566/2004), Civil Appeal No. 7224/2017 (Arising out of SLP (C) No. 10567/2004), Civil Appeal No. 7225/2017 (Arising out of SLP (C) No. 10568/2004), Civil Appeal No. 7226/2017 (Arising out of SLP (C) No. 10569/2004), Civil Appeal No. 7227/2017 (Arising out of SLP (C) No. 10571/2004), Civil Appeal No. 7228/2017 (Arising out of SLP (C) No. 10704/2004), Civil Appeal No. 7229/2017 (Arising out of SLP (C) No. 10706/2004), Civil Appeal No. 7230/2017 (Arising out of SLP (C) No. 10708/2004), Civil Appeal No. 7231/2017 (Arising out of SLP (C) No. 10736/2004), Civil Appeal No. 7232/2017 (Arising out of SLP (C) No. 10906/2004), Civil Appeal No. 7233/2017 (Arising out of SLP (C) No. 10907/2004), Civil Appeal No. 7235/2017 (Arising out of S....
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....8), Civil Appeal No. 7260/2017 (Arising out of SLP (C) No. 17277/2008), Civil Appeal No. 7265/2017 (Arising out of SLP (C) No. 17279/2008), Civil Appeal No. 7278/2017 (Arising out of SLP (C) No. 17280/2008), Civil Appeal No. 7279/2017 (Arising out of SLP (C) No. 17282/2008), Civil Appeal No. 7280/2017 (Arising out of SLP (C) No. 17367/2008), Civil Appeal No. 7281/2017 (Arising out of SLP (C) No. 17368/2008), Civil Appeal No. 7282/2017 (Arising out of SLP (C) No. 17369/2008), Civil Appeal No. 7283/2017 (Arising out of SLP (C) No. 17370/2008), Civil Appeal No. 7284/2017 (Arising out of SLP (C) No. 17372/2008), Civil Appeal No. 7285/2017 (Arising out of SLP (C) No. 17373/2008), Civil Appeal No. 7286/2017 (Arising out of SLP (C) No. 17374/2008), Civil Appeal No. 7287/2017 (Arising out of SLP (C) No. 17375/2008), Civil Appeal No. 7288/2017 (Arising out of SLP (C) No. 17376/2008), Civil Appeal No. 7289/2017 (Arising out of SLP (C) No. 17377/2008), Civil Appeal No. 7290/2017 (Arising out of SLP (C) No. 5308/2010), Civil Appeal No. 7291/2017 (Arising out of SLP (C) No. 6723/2010), Civil Appeal No. 626/2012, Civil Appeal No. 629/2012, Civil Appeal No. 630/2012, Civil Appeal No. 637/2012, Ci....
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..... 1512-1513/2012, Civil Appeal No. 1531/2012, Civil Appeal No. 2041/2012, Civil Appeal No. 761/2012, Civil Appeal No. 848/2012, Civil Appeal No. 976/2012, Civil Appeal No. 11889/2014, Civil Appeal No. 321/2012, Civil Appeal No. 319/2012, Civil Appeal No. 755/2012, Civil Appeal No. 1534/2012, Civil Appeal No. 329/2012, Civil Appeal No. 737/2012, Civil Appeal No. 746/2012, Civil Appeal No. 751/2012, Civil Appeal Nos. 1537-1538/2012, Civil Appeal No. 1532/2012, Civil Appeal No. 772/2012, Civil Appeal No. 977/2012, Civil Appeal No. 774/2012, Civil Appeal No. 975/2012, Civil Appeal Nos. 763-767/2012, Civil Appeal No. 978/2012, Civil Appeal Nos. 768-771/2012, Civil Appeal No. 981/2012, Civil Appeal Nos. 8752-8754/2012, Civil Appeal No. 747/2012, Civil Appeal No. 762/2012, Civil Appeal No. 748/2012, Civil Appeal No. 752/2012, Civil Appeal No. 754/2012, Civil Appeal No. 1533/2012, Civil Appeal No. 9083/2012, Civil Appeal No. 745/2012, Civil Appeal No. 750/2012, Civil Appeal Nos. 756-760/2012, Civil Appeal Nos. 1535-1536/2012, Civil Appeal No. 324/2012, Civil Appeal No. 3328/2012, Civil Appeal No. 322/2012, Civil Appeal No. 628/2012. Civil Appeal No. 627/2012, Civil Appeal No. 636/2012, Civ....
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.... of dealers for a limited period of time in a non-hostile fashion with a view to developing economically backward areas would not violate Article 304(a). The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters. 9. States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported from other States and goods produced within the State fall equally. Such measures if taken would not contravene Article 304(a) of the Constitution. The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters. 10. The questions whether the entire State can be notified as a local area and whether entry tax can be levied on goods entering the landmass of India from another country are left open to the determined in appropriate proceedings. 3. It may be recapitulated at this stage that insofar as the instant appeals are concerned, which were also part of the aforesaid reference, the levy of entry tax was challenged by the Assessees by filing writ petitions in the High....
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....age, we may point out that prior to September 30, 2003, Section 22 stated that the tax collected under the Act shall be distributed by the State Government amongst the local bodies to be utilized for the development of local areas. However, on 30th September, 2003, Section 22 was amended clarifying that the tax levied and collected shall be utilized for facilitating free flow of trade and commerce. REASONS FOR THE REFERRAL ORDER: 7. In Atiabari Tea Co. Ltd. etc. v. State of Assam and Ors., it was held that taxing laws are not excluded from the operation of Article 301, which means that tax laws can and do amount to restrictions on the freedoms guaranteed to trade under Part-XIII of the Constitution. However, the prohibition of restrictions on free trade is not an absolute one. Statutes restrictive of trade can avoid invalidation if they comply with Article 304(a) or (b). 8. In Automobile Transport (Rajasthan) Ltd. (Supra), it was held that only such taxes that directly and immediately restrict trade would fall within the purview of Article 301 and that any restriction in the form of taxes imposed on the carriage of goods or their movement by the State Legislature can only ....