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2009 (11) TMI 821 - GAUHATI HIGH COURTImposition of entry tax on the imported cement for use in the manufacturing process of asbestos sheets - whether discriminatory and also violative of not only the constitutional guarantees, but also of the scheme of the AET Act, 2001 as stated by petitioner? Held that:- Levy of entry tax under the AET Act, 2001, on import of cement into a local area for the purpose of its consumption in the manufacturing process of asbestos sheets cannot be interfered with on grounds of discrimination, arbitrariness or violation of any constitutional guarantees. This apart, the levy of entry tax on cement has been imposed with prior sanction of the President in terms of the proviso to article 304(b) of the Constitution of India. Viewed thus, it is abundantly clear that the challenge to the levy of entry tax on cement by the present set of writ petitioners has no substance and cannot be sustained. W.P. dismissed.
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