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Bombay High Court Upholds Validity of Maharashtra Entry Tax Act — State Legislature Competent to Levy Entry Tax on Goods Imported from Outside State. Levy of Entry Tax Under Entry 52 List II Not Repugnant to Central Sales Tax Act and Is a Reasonable Restriction Under Article 304(b).

The judgment pertains to a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Entry of Goods into Local Areas A...