Case Analysis: State Of Kerala And Others Vs Fr. William Fernandez And Others
- IJLLR Journal
- Apr 3
- 1 min read
Tiyas Mondal, National University of Study and Research in Law, Ranchi
INTRODUCTION
The judgement is that of the Supreme Court regarding the legality and constitutional validity of entry tax imposed by some states on imports from other parts of the world. Public sector undertakings and several private companies filed appeals challenging the constitutional validity and legality of the entry tax legislation of the Orissa, Kerala, Bihar and Jharkhand states. They contended that state legislatures were not competent to impose entry tax on foreign goods, as it encroached upon Parliament's sole legislative jurisdiction under Entries 41 and 83 of List I of the Seventh Schedule to the Constitution of India.
The Supreme Court considered a number of crucial issues, such as whether the state legislatures had the intention to impose an entry tax on imports from outside India, legislative competence of the states, the meaning and scope of import, and the applicability of the original package theory. The Court also considered the meaning of "purchase value" in the context of entry tax laws.
Comments