C.A. No. 004458 / 2012
M/S CONTROLS AND SWITCHGEAR CO LTD. vs THE STATE OF UTTAR PRADESH TAX AND REGISTRATION/INSTITUTIONAL FINANCE THR. THE SECRETARY
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE SANDEEP MEHTA
Order Date
11-09-2025
Filed On
23-03-2012 12:00 AM
AI Summary
Levy of entry tax on goods entering local areas for consumption, use, or sale is constitutionally valid; challenges to such State enactments must be adjudicated in light of the law laid down by the Constitution Bench on entry tax.