New Delhi, April 16: The Supreme Court today decided to examine whether the law settled by it 49 years ago on the issue of imposition of entry tax on goods by state governments needs to be reconsidered.
A five-judge Bench referred the issue to a larger Bench saying that a number of aspects needed to be revisited and reviewed in the context of constitutional provisions.
“We find that on number of aspects, a larger Bench of this court needs to revisit the interpretation of Part XIII of the Constitution(dealing with trade and commerce),” a Bench comprising Justices S H Kapadia, Altamas Kabir, B Sudershan Reddy, P Sathasivam and S S Nijjar said.
–Agencies