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1994 (11) TMI 341 - SUPREME COURT
Levy of entry tax on motor vehicles under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 challenged - Held that:- Appeal dismissed. Feeble attempt was made to submit that the tax being in addition to octroi realised by the local body it amounted to double taxation. Tax levied under different legislations enacted in exercise of constitutional power are not rendered bad on assumption that it amounts to double taxation. The taxable event for entry tax is not same as for octroi. Nor it is by the same authority for the same purpose and for same period