Refund of entry tax once law is struck down: Food for thought
The constitutional validity of levy of Entry Tax has been a matter of constant hue and cry amongst the trade. A nine-member bench of the Hon’ble Supreme Court in the case of Jindal Stainless Steel v. State of Haryana inter alia held that only entry tax laws which are discriminatory in nature are to be declared unconstitutional and the question of entry tax laws being discriminatory or not were left to be decided by the respective High Courts.