M/S Widia (India) Ltd. & Others vs The State Of Karnataka & Others

The case concerns the constitutional validity of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979. The Supreme Court examined whether the levy of entry tax by the State of Karnataka was permissible under the constitutional framework. Following a previous ruling in State of Karnataka v. M/s Hansa Corporation, the Court addressed challenges to the Act and subsequent notifications issued by the State Government.