M.B. Wheelers Ltd. Thr. Its Director … vs The State Of Uttar Pradesh Thr. Its … on 20 August, 2025

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1. This appeal arises from the order passed by the High

Court of Judicature at Allahabad dated 23.12.2011 in Writ

Petition Tax No. 244 of 2009 by which the Writ Petitions

filed by the appellants herein came to be dismissed

relying on the judgment and order passed by the High Court

dated 23.12.2011 in a batch of writ petitions by which the

High Court upheld the validity of U.P. Tax on Entry of

Goods into Local Areas Act, 2007 (for short “the

Act,2007”) imposing entry tax on the entry of scheduled

goods into the local areas for consumption, use or sale

thereunder.

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