Odisha Entry Tax Dispute Cannot Be Reopened Through New Petition: SC

Tata Sponge Iron Ltd. Vs State of Odisha & Ors. (Supreme Court of India) The proceedings arose from a challenge to the constitutional validity of the Odisha Entry Tax Act, 1999 and a consequential claim for refund of entry tax. The petitioner sought to strike down the Act and the rules framed thereunder on the ground that the levy violated Article 304(a) of the Constitution by discriminating against goods imported from other States and thereby restricting the freedom of trade guaranteed under Article 301. Read HC Judgment: Orissa HC Rejected Entry Tax Challenge Due to No Prior Writ Filing...