TaxTMI 
TaxTMI 
2017 (3) TMI 1960
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....26/2008), Civil Appeal No. 7642/2017 (Arising out of SLP (C) No. 15327/2008), Civil Appeal No. 7645/2017 (Arising out of SLP (C) No. 15328/2008), Civil Appeal No. 7646/2017 (Arising out of SLP (C) No. 15329/2008), Civil Appeal No. 7648/2017 (Arising out of SLP (C) No. 15330/2008), Civil Appeal No. 7649/2017 (Arising out of SLP (C) No. 15331/2008), Civil Appeal No. 7653/2017 (Arising out of SLP (C) No. 15335/2008), Civil Appeal No. 7670/2017 (Arising out of SLP (C) No. 15337/2008), Civil Appeal No. 7671/2017 (Arising out of SLP (C) No. 15605/2008), Civil Appeal No. 7673/2017 (Arising out of SLP (C) No. 15819/2008), Civil Appeal No. 7676/2017 (Arising out of SLP (C) No. 16837/2008), Civil Appeal No. 7677/2017 (Arising out of SLP (C) No. 16841/2008), Civil Appeal No. 7679/2017 (Arising out of SLP (C) No. 17187/2008), Civil Appeal No. 7681/2017 (Arising out of SLP (C) No. 17408/2008), Civil Appeal No. 7683/2017 (Arising out of SLP (C) No. 18001/2008), Civil Appeal No. 7684/2017 (Arising out of SLP (C) No. 18030/2008), Civil Appeal No. 7694/2017 (Arising out of SLP (C) No. 18034/2008), Civil Appeal No. 7696/2017 (Arising out of SLP (C) No. 18035/2008), Civil Appeal Nos. 7699-7700/2017 (....
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....2017 (Arising out of SLP (C) Nos. 29561-29570/2008), Civil Appeal No. 7785/2017 (Arising out of SLP (C) No. 30533/2008), Civil Appeal No. 7786/2017 (Arising out of SLP (C) No. 30542/2008), Civil Appeal No. 7841/2017 (Arising out of SLP (C) No. 5371/2009), Civil Appeal No. 7842/2017 (Arising out of SLP (C) No. 5376/2009), Civil Appeal No. 7843/2017 (Arising out of SLP (C) No. 5381/2009), Civil Appeal No. 7844/2017 (Arising out of SLP (C) No. 5383/2009), Civil Appeal No. 7845/2017 (Arising out of SLP (C) No. 5384/2009), Civil Appeal No. 7846/2017 (Arising out of SLP (C) No. 5393/2009), Civil Appeal No. 7847/2017 (Arising out of SLP (C) No. 5395/2009), Civil Appeal No. 7848/2017 (Arising out of SLP (C) No. 5396/2009), Civil Appeal No. 7850/2017 (Arising out of SLP (C) No. 5399/2009), Civil Appeal No. 7851/2017 (Arising out of SLP (C) No. 5401/2009), Civil Appeal No. 7852/2017 (Arising out of SLP (C) No. 5403/2009), Civil Appeal No. 7854/2017 (Arising out of SLP (C) No. 5405/2009), Civil Appeal No. 7855/2017 (Arising out of SLP (C) No. 5406/2009), Civil Appeal No. 7856/2017 (Arising out of SLP (C) No. 5408/2009), Civil Appeal No. 7857/2017 (Arising out of SLP (C) No. 5409/2009), Civil ....
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....) No. 6710/2009), Civil Appeal No. 7908/2017 (Arising out of SLP (C) No. 6711/2009), Civil Appeal No. 7909/2017 (Arising out of SLP (C) No. 6712/2009), Civil Appeal No. 7910/2017 (Arising out of SLP (C) No. 6713/2009), Civil Appeal Nos. 7912-7913/2017 (Arising out of SLP (C) Nos. 6714-6715/2009), Civil Appeal No. 7914/2017 (Arising out of SLP (C) No. 10040/2009), Civil Appeal No. 7916/2017 (Arising out of SLP (C) No. 10041/2009), Civil Appeal No. 7917/2017 (Arising out of SLP (C) No. 10042/2009), Civil Appeal No. 7918/2017 (Arising out of SLP (C) No. 10045/2009), Civil Appeal No. 7919/2017 (Arising out of SLP (C) No. 10047/2009), Civil Appeal No. 7921/2017 (Arising out of SLP (C) No. 10048/2009), Civil Appeal No. 7923/2017 (Arising out of SLP (C) No. 10049/2009), Civil Appeal No. 7924/2017 (Arising out of SLP (C) No. 10050/2009), Civil Appeal No. 7925/2017 (Arising out of SLP (C) No. 10051/2009), Civil Appeal Nos. 7927-7928/2017 (Arising out of SLP (C) Nos. 10053-10054/2009), Civil Appeal No. 7931/2017 (Arising out of SLP (C) No. 11122/2009), Civil Appeal No. 7933/2017 (Arising out of SLP (C) No. 13483/2009), Civil Appeal Nos. 7935-7936/2017 (Arising out of SLP (C) Nos. 13611-13612....
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....ile Transport case and subsequently modified in Jindal's case has no juristic basis and is therefore rejected. 6. Decisions of this Court in Atiabari, Automobile Transport and Jindal cases (supra) and all other judgments that follow these pronouncements are to be extent of such reliance overruled. 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. 8. Article 304(a) frowns upon discrimination (of a hostile nature in the protectionist sense) and not on mere differentiation. Therefore, incentives, setoffs 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 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 t....
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....ose entry tax on all goods brought into a "local area". The entire State is divided into local areas. The Act covers not only vehicles bringing goods into the State but also vehicles carrying goods from one local area to another. However, those who pay sales tax to the State are exempt from payment of entry tax. Ultimately, the entry tax only falls on concerns, like Jindal Strips, which, by virtue of the provisions of the Central Sales Tax Act, 1956, pay sales tax on purchase of raw-material and sale of finished goods to other States and do not pay sales tax to the State of Haryana. This is the context in which the challenge to the Act under Article 301 has been made. At this stage, 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: 6. In Atiabari Tea Co. Ltd. etc. v. State of Assam and Ors., it was held ....
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....oth sides submitted that since the main challenge in the writ petitions, which were filed by the writ Petitioners before the High Court, was predicated on the law laid down by the Constitution Bench in 'Atiabari Tea Co. Ltd. (supra), the High Court essentially confined its discussion only on "compensatory tax theory", as propounded in the aforesaid judgment so the High Courts looked at the issue by only keeping in mind the principle propounded in the aforesaid judgment and decided as to whether the tax imposed by a particular statute is compensatory in nature or not. Thus, when other issues are to be dealt with, as indicated above, we find that in many cases there is no adequate factual foundation and there is no discussion in the impugned judgments as well. It is also agreed by counsel for both the sides that in the absence thereof, it may not be possible for this Court to decide these issues. 12. According to us, in the aforesaid scenario, appropriate course of action would be to permit the Appellants to file fresh petitions by May 31, 2017, raising the aforesaid issues with necessary factual background or any other constitutional/statutory issue which arises for considera....