The Supreme Court today upheld the constitutional validity of the state legislations with regard to levy of entry tax on goods coming into its territory. A 7:2 majority verdict by the apex court ruled that the tax legislation by the State does not require the consent of the President under Article 304 B of the Constitution.<br/><br/>The nine-judge bench headed by Chief Justice T S Thakur said, though state governments are empowered to impose tax on goods coming from other States, there cannot be a discrimination between the goods.<br/><br/>Further, the apex court said, if a State imposes entry tax on products made within the State it was not empowered to impose higher tax on the identical products entering from other States. Entry tax is imposed by State governments on movement of goods from one state to another. <br/><br/> It is levied by the state that receives goods. The entry tax provisions of various States were challenged by some companies on the ground that they are against the concept of free trade and commerce under Article 301 of the Constitution.