C.A. No. 004462 / 2012
M/S CREATIVE POLYPACKS PVT .LTD. vs THE STATE OF UTTAR PRADESH TAX AND REGISTRATION THR. THE SECRETARY
Status
DISPOSED
Order Date
11-09-2025
Filed On
23-03-2012 04:31 PM
AI Summary
Levy of entry tax on goods brought into a local area under State legislation is constitutionally valid, and such challenges are governed by the constitutional principles settled by a Constitution Bench on the interplay between Articles 301 and 304 of the Constitution.