Entry Tax: The Four Constitutional Questions

Karan Lahiri has kindly passed on to me the four questions framed by the nine-judge bench of the Supreme Court in the ongoing Entry Tax case. They are:

  1. Can the levy of a non-discriminatory tax per se constitute infraction of Article 301 of the Constitution?
  2. If the answer to Question No. 1 is in the affirmative, can a tax which is compensatory in nature also fall foul of Article 301 of the Constitution of India?
  3. What are the tests for determining whether the tax or levy is compensatory in nature?
  4. Is the Entry tax levied by the States in the present batch of cases violative of Article 301 of the Constitution and in particular have the impugned State enactments relating to entry tax to be tested with reference to both Articles 304(a) and 304(b) of the Constitution for determining their validity?

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