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2017 (3) TMI 1916 - SC - VAT and Sales TaxLevy of Entry Tax - levy is compensatory in nature or not - HELD THAT:- The issue decided in the case of JINDAL STAINLESS LTD. AND ANR. VERSUS STATE OF HARYANA AND ORS. [2016 (11) TMI 545 - SUPREME COURT] where it was held that States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported from other States and goods produced within the State fall equally. Such measures if taken would not contravene Article 304(a) of the Constitution. The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters, and the issue is decided in favour of the State. These appeals are allowed.
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