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Entry Tax On E-Commerce Sites Prima Facie Unconstitutional

The Allahabad High Court in Instakart Services Pvt. Ltd. vs State of UP has observed that the levy of entry tax on e-commerce sites is prima facie unconstitutional as the state legislature has no authority or competence to do so.

This observation was made by the Bench comprising Justice Ravindra Nath Mishra and Justice Amreshwar Pratap Sahi, in an interim order on a plea by Instakart Services Pvt. Ltd. which had challenged the levy of entry tax.

Article referred: http://www.livelaw.in/entry-tax-e-commerce-sites-unconstitutional-says-allahabad-hc-read-judgment/

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