C.A. No. 004464 / 2012
M/S SPECIALITIES ALUMINIUM GRILLS PVT. LTD. vs STATE OF UTTAR PRADESH
Status
DISPOSED
Order Date
11-09-2025
Filed On
23-03-2012 12:00 AM
AI Summary
Levy of entry tax on goods brought into a local area for consumption, use, or sale therein under State legislation is constitutionally valid, subject to the principles governing such taxation as settled by a Constitution Bench.