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VAT - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Constitutional validity of the Maharashtra Entry Tax Act - The ...


Maharashtra Entry Tax Act Upheld: Legislative Practices from 1935 Not Binding Under India's Constitution; Autonomy Reinforced.

March 19, 2019

Case Laws     VAT and Sales Tax     HC

Constitutional validity of the Maharashtra Entry Tax Act - The Legislative practice to enactment of Constitution and Government of India Act, 1935 framed by the then British Parliament has no binding limitation and practice under the Constitution of India in independent India. The Legislation is not ultra vires in any manner.

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