Entry tax on goods imported to Tamil Nadu is invalid: Madras HC

Shri Baalaaji Steel Rolling Mill Vs Assistant Commissioner (CT) (Madras High Court) In Shri Baalaaji Steel Rolling Mill Vs Assistant Commissioner (CT), the Madras High Court reviewed the case in continuation with a previous order from 28.10.2024. The case involved the levy of entry tax on goods imported to Tamil Nadu, which was challenged in light of a Madras High Court judgment dated 22.03.2007. The judgment had previously declared the entry tax levy as unconstitutional, violating Article 301 of the Constitution, as it was not compensatory in nature. Despite the Tamil Nadu government’s ...