Entry tax cannot be more than sales tax/VAT levied on goods: Madras HC

Hindustan Motors Ltd. Vs State of Tamil Nadu (Madras High Court) Madras High Court held that the entry tax on the goods imported from the other States cannot be more than the sales tax/VAT levied on the goods manufactured within the State. Thus, difference between entry tax paid and local sales tax leviable should be refunded back. Facts- The petitioners in these petitions seek declaration for the incidence of entry tax levied under The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as against the incidence of Local Sales Tax leviable on the goods manufactured within the ...