Authority: Supreme Court of India
Order Date: 11 September 2025
Case Overview
- Appellant: M/S Parmarth Iron Pvt. Ltd. challenged the constitutional validity of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, concerning tax on entry of goods for consumption, use or sale.
- Appellant: Union of India (through General Manager, North Central Railway, Allahabad, U.P.) also challenged an order holding Railways liable to pay entry tax on goods brought into the local area.
- Respondents: State of Uttar Pradesh through Secretary & others; Additional Commissioner Grade‑I and others.
- The matters were consolidated as multiple civil appeals (C.A. Nos. 4463/2012, 4457/2012, 4460/2012, 4458/2012, 4466/2012, 4465/2012, 4459/2012, 4461/2012 and C.A. Nos. 5562‑5564/2014) because the legal issue was identical.
- The appellants argued that the levy of entry tax violated constitutional provisions; the High Court had rejected the challenge.
- The Court noted that the issues are settled by its earlier judgment in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors., (2017) 12 SCC 1, and also referenced Senior Divisional Mechanical Engineer vs. State of Orissa (2008).
Final Outcome
- The Supreme Court disposed of all the listed appeals in accordance with the Jindal Stainless precedent, effectively dismissing the challenges to the entry tax.
- All pending applications, including intervention/impleadment requests and permission to file additional documents, were ordered disposed of.
Topics: Entry Tax, Judicial Precedent