Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships LEGAL ISSUE: Whether industrial townships, excluded from municipal areas, qualify as “local areas” for entry tax under Entry 52 of List II of the Seventh Schedule of the Constitution. CASE TYPE: Tax Law (Entry Tax) Case Name: M/s. OCL INDIA LTD. vs. STATE […]
Supreme Court Directs No Further Recovery of Interest on Entry Tax: VST Industries vs. State of UP (2019) LEGAL ISSUE: Whether recovery of interest on arrears of Entry Tax can be pursued when a related writ petition is pending. CASE TYPE: Tax Law Case Name: VST Industries Limited vs. The State of Uttar Pradesh &
Supreme Court clarifies interest liability on Entry Tax: Indian Oil Corporation vs. State of U.P. (2019) Date of the Judgment: 22 April 2019 Citation: (2019) INSC 362 Judges: Ashok Bhushan, J., K.M. Joseph, J. Can a state government demand interest on entry tax when the initial levy was challenged and the matter was under litigation?
Can states levy entry tax on goods imported from outside India? The Supreme Court of India addressed this crucial question in a batch of appeals, including State of Kerala vs. Fr. William Fernandez. This judgment clarifies the legislative powers of states regarding entry tax on imported goods. The court held that states have the authority
