M/S.BRINDAVAN BANGLE STORES vs ASSTT.COMMNR.OF COMMERCIAL TAXEX

The Supreme Court examined the validity of the imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods Act, 1979. The Court upheld the Karnataka High Court's decision that glass and plastic bangles fall under Entry 30 and Entry 54 of the notification dated 30th April, 1992, thus subjecting them to a 2% entry tax. The Court affirmed the interpretation of the entries as valid and dismissed the appeals by the dealers in bangles.