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2008 (2) TMI 825 - HC - VAT and Sales TaxValidity of the Orissa Entry Tax Act, 1999 challenged - Held that:- The rate of tax imposed under the Act or the Rules is also applicable uniformly on the goods imported from outside or goods manufactured within the State which are brought into a local area. Therefore, it cannot be said that the Orissa Entry Tax Act is not made under clause (a) of article 304 of the Constitution. However, the State has no jurisdiction to impose tax on such goods imported from outside and are not manufactured within the State of Orissa. Therefore, the opposite parties may make scrutiny of the same and not realise entry tax on such goods but for this the Act cannot be declared ultra vires. Thus the contention raised by Shri Jagannath Patnaik, learned Senior Advocate appearing for the State, to the effect that the Orissa Entry Tax Act has been enacted following the provisions of (1)Reported as National Aluminium Company Limited v. State of Orissa [2008 (1) TMI 837 - ORISSA HIGH COURT] article 304(a) of the Constitution is sustainable in the eye of law and, therefore, it cannot be said that the Orissa Entry Tax Act is ultra vires the Constitution.
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