17 December 2013
If you mean to ask the constitutional validity then entry 52 of List II [State List] of Schedule VII of the constitution authorizes the state government to impose the entry tax mentioned below:
52. Taxes on the entry of goods into a local area for consumption, use or sale therein.
If Machinery is specific i.e. depend upon its intended use e.g. Medical / Scientific or Category of Importer i.e. Govt. Department or Undertaking then the answer will be subject to further details.
CAclubindia
