Entry tax levy upheld by the Supreme Court

Bimal Jain , Last updated: 14 November 2016  
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The Honble Supreme Court on November 11, 2016, has upheld the constitutional validity of Entry tax imposed by States. A nine-judge Constitution Bench, overruling compensatory tax theory propounded by 7 judges bench in the case ofAtiabari Tea Co. Ltd. Vs. State of Assam Ors. [AIR 1961 SC 232],declar

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Bimal Jain
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