In Brief
Bharti Airtel and other assessees challenged an Orissa high court decision dismissing their writ petitions against the Orissa Entry Tax Act, arguing the tax discriminated against goods imported from other States. The Supreme Court found that a Nine Judge Bench had since clarified that Entry Tax is not discriminatory when VAT/Sales Tax exemptions are equivalent in rate and intent—namely, to equalise fiscal burden. However, since the lower court had not fully considered this 'burden equalisation' principle with proper pleadings, the Court remitted the cases to the High Court for fresh consideration within six months, modifying interim relief from 33% to 50% deposit.
The lawyer headnote and full judgment text are available to registered users.