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Bombay High Court at Goa Upholds Constitutional Validity of Entry Tax Provisions in Challenge by Importer of Goods. Section 3 of Goa Tax on Entry of Goods Act, 2000 held valid as charging section need not contain measure of tax; machinery and penalty provisions also upheld.

The petitioner, M/s Pernod Ricard India Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition before the High C...