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payer, but the requisites of a tax under entry 49, are :
(i) it must be a tax on units, that ... more persons own or occupy it.
Therefore, the tax under entry 49 is not a personal
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consumption therein. The Act seeks to impose
entry tax on all goods brought into a "local area".
The entire State ... State are exempt from payment of entry tax.
Ultimately, the entry tax only falls on concerns, like
Jindal Strips, which
Supreme Court of India
SC1353 (17)
ACT:
Karnataka Tax on Entry of Goods into Local Areas for
Consumption. Use or Sale therein ... goods entering any local area.
HEADNOTE:
The Karnataka Tax on Entry of Goods Into Local Areas
for Consumption
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concerned, the State cannot levy any
impost thereon including entry tax. It it does, lt will be
deprived ... impost on tobacco. The levy of entry
tax under the impugned Act, therefore, is incompetent and
void. The report
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claim are referable to the right to tax luxuries under this
Entry. We are concerned with the Uttar Pradesh ... gambling'. There are, therefore, two
kinds of taxes envisaged under the entry. The clubbing
together of these two kinds
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hereinafter referred to,
for the sake of convenience `the Entry Tax Act). The said
provision having been successfully challenged ... which are applied for assessment and
recovery of entry tax.
The Entry Tax was enacted with the object of levying
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India
H.M.M. Limited vs Director Of Entry Tax, West Bengal ... on 15 April, 1983 Equivalent citations ... PETITIONER:
H.M.M. LIMITED
Vs.
RESPONDENT:
DIRECTOR OF ENTRY TAX, WEST BENGAL & OTHERS.
DATE OF JUDGMENT
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assessee is a component of his total assets, the tax under
entry 86 will not bear any direct or definable ... subject matter of a tax like wealth tax
(entry 86 List I) or it may also-be the subject
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order of the Madhya Pradesh High Court,
is whether entry tax on goods such as sugar on which no sales ... Pravesh Par Kar Adhiniyam, 1976
(hereinafter referred to as 'Entry Tax Act').
Even though legislative competence of the State Legislature
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therefore, Parliament had the
legislative competence to levy service tax under Entry 97 of List I. It was
further submitted ... trade under Entry 60 of List II. However, that tax
under Entry 60 of List II will not cover
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