Supreme Court · 2017 INSC 1014 · Decided 9 October 2017
State of Kerala and Others v. FR. William Fernandez ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1014 · [2017] 13 S.C.R. 663
- Case number
- CIVIL APPEAL No. 3381/1998
- Decided
- 9 October 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
A B Entry Tax - Legislative competence of the State Legislature to impose Entry Tax on goods imported from outside the country entering into local area of the State - Held: The import of goods C from any territory outside India comes to an end when the goods enter into the custom frontiers of for home consumption -After import of goods is complete, the State legislature has fall legislative competence to levy entry tax under Entry 52 List 11 - The submission that essence of Entry 52 is octroi which can be levied only by local authorities and State has no legislative D competence to
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