https://www.scconline.com/blog/post/2022/11/15/supreme-court-exclusion-of-industrial-areas-from-the-limits-of-municipalities-under-the-state-laws-or-by-virtue-of-a-declaration-under-proviso-to-article-243-q-would-not-pr/
Supreme Court| Industrial area excluded from municipal limits doesn't cease to be ‘local area', State entitled to levy and collect entry tax