Jindal Stainless Hisar Ltd. vs State Of Gujarat on 11 March, 2020
In a somewhat similar case, which arose before this court
in the case of Tractors and Farm Equipment Ltd. vs. State of
Gujarat (supra), this court while deciding the validity of the
action on the part of the State Government imposing tax on
entry at the rate of 15% on Tractors, held that as per the
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C/SCA/6557/2017 CAV JUDGMENT
Statement of Objects and Reasons, the purpose of the Entry
Tax Act was not to levy additional tax but to provide a level
playing field between the goods entering into the local areas
from any place outside the State and the goods manufactured
or produced in the State.