States have right to levy entry tax on goods coming in
The Supreme Court today upheld the constitutional validity of the state legislations with regard to levy of entry tax on goods coming into its territory. A 7:2 majority verdict by the apex court ruled that the tax legislation by the state does not require the consent of the President under Article 304 B of the Constitution. The nine-judge bench headed by Chief Justice T S Thakur said though state governments are empowered to impose tax on goods coming from other states there cannot be a discrimination between the goods.
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The Supreme Court today upheld the constitutional validity of the state legislations with regard to levy of entry tax on goods coming into its territory. A 7:2 majority verdict by the apex court ruled that the tax legislation by the state does not require the consent of the President under Article 304 B of the Constitution. The nine-judge bench headed by Chief Justice T S Thakur said though state governments are empowered to impose tax on goods coming from other states there cannot be a discrimination between the goods. 
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