Orissa Entry Tax Act, 1999

The respondents, dealers of motor vehicles, paid entry tax under the Orissa Entry Tax Act, 1999 and surcharge under the Orissa Sales Tax Act, 1947. A Finance Department circular directed that surcharge under Section SA of the Sales Tax Act be calculated on the gross sales tax payable, not after set‑off of entry tax. Th…

The Supreme Court examined whether State entry‑tax statutes could levy tax on goods imported from abroad once they entered a local area for consumption, use or sale. It held that the import of goods ends when they cross India's customs frontier and are released for home consumption, after which the State has full compe…

The petitioners OCL India Ltd., SAIL and Hindalco challenged the levy of entry tax under the Orissa Entry Tax Act, 1999 (and similar statutes in Uttar Pradesh) on the ground that industrial townships, which had been excluded from municipal limits by notifications under the proviso to Article 243Q, were not "local areas…