PRIMUS IMAGING PVT. LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) THESE writ petitions raise an issue of grave importance, and the issue is this whether the State is competent to levy entry tax on the goods imported into a local area from outside country ?

(2.) THE Assam Entry Tax Act, 2001, (in short, 'the AET Act') was enacted by virtue of Entry 52 of List -II of the Seventh Schedule of the Constitution of India. The said AET Act provides for a levy of tax on the entry of goods into any local area for consumption, use or sale therein. Section 3 of the Act is the charging section, which reads as follows:

(3.) IT is Section 2(d), which defines the word 'importer'. The definition of the word 'importer' reads as under: