Gauhati HC stays levy & collection of Entry tax by Autonomous Council

Instakart Services Pvt. Ltd Vs North Cachar Hills Autonomous Council (Guwahati High Court)

A reading of the provisions of Clause 8(3)(c) of the 6^th Schedule to the Constitution of India makes it discernible that the District Council of the NCHAC is authorised to levy and collect tax on the entry of goods into a market for sale therein. In other words, the two conditions precedent are that the goods must enter into the market and it must enter into the market for the purpose of effecting the sale from such market.

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