Goa Tax on Entry of Goods Act, 2000 is constitutionally valid

Bharti Telemedia Ltd Vs State of Goa (Bombay High Court) Bombay High Court held that the Goa Tax on Entry of Goods Act, 2000 is constitutionally valid. Accordingly, the state legislature has legislative competence to enact the Goa Tax on Entry of Goods Act, 2000. Facts- The Petitioners challenge the constitutional validity of the Goa Tax on Entry of Goods Act, 2000 (impugned Act) for want of legislative competence and, in any case, for contravening Articles 14, 19(1)(g), 265, 301 and 304(a) of the Constitution of India and seek consequential relief of refund of entry tax recovered by the State...