Entry tax

West Bengal Government had imposed entry tax on import of materials from other state to WB for consumption, use or sale. In this context I would say mere imposing of Tax by the state is not unconstitutional, where as entry Tax is levied on goods value exceeding a specified value that to specified under that particular state sales tax act that would be West Bengal Vat Act Where as for violation of Article 301, 304 Central Government Act Article 301 in The Constitution Of India 1949 301. Freedom of trade, commerce and intercourse Subject to the other provisions of this Part, trade, commerce and intercourse throughout the territory of India shall be free There is no restriction for carrying on trade or business but it is subjected to Sales Tax, Income Tax Act AS WELL AS Rules Central Government Act Article 304 Central Government Act Article 285 For this state has to collect tax as has been mentioned under law of the state other that those sale which has been accounted under sales under CST Act by the use of declaration form e.g. C, F Form etc. this exempt from levy of any state Tax and but has to be taxed under Central Tax. Rest 245 & 254 talks about constitutional validity of law passed by state against the constitution the case of Indian Railway where Railway is exempted from taxation under Sec. 184 Notwithstanding anything to the contrary contained in any other law, a railway administration shall not be liable to pay any tax in this