Kerala HC bans entry tax on goods brought into state

Kochi, Dec 18 (UNI) The Kerala High Court today banned entry tax on goods being brought into the state, after finding it to be illegal and unauthorised.

A Division Bench comprising Justice K S Radhakrishnan and Justice M N Krishnan held that the demand and collection of entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 was illegal, unauthorised and violative of Article 301 of the Constitution.

Giving its verdict on a petition filed by Tata Tele-Service Ltd.

and others, the court said the tax was discriminatory in nature and the impugned levy was violative of the Constitution.

UNI XR ARC VD GC1904