Supreme Court · 1996 INSC 194 · Decided 6 February 1996
State of Bihar v. Bihar Chamber of Commerce
- Court
- Supreme Court of India
- Citation
- 1996 INSC 194 · [1996] 2 S.C.R. 184
- Case number
- CIVIL APPEAL No. 2843/1996
- Decided
- 6 February 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 3(1), 249to253
Headnote
Bihar (Tax on Ent1y of Goods into Local Areas for Consumption, Use or sale 171erein) Act, 1993: C Entire State divided into local areas-Several trading facilities provided-Existence of some connection between the tax and trading facilities-Held: Tax coinpensat01y in nature and not violative of restnctwn on D freedom of trade, commerce or intercourse-Hence saved by Article 304(b) read with A1ticle 255 of the Constitution of India. Section 3(1) proviso 6-Ent1y TQX---'-Different rates--For different com­ modities and different areas-Subject to ceiling of 5 percent-Conditions and
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