entry tax Archives

Adjustment of entry tax paid on damaged cement against VAT liability not admissible under Bihar Entry Tax Act: Patna High Court

“If the goods are imported for any purpose other than consumption, use or sale within the State, then the importer has to prove how the goods imported were disposed of.”

Case Briefs Supreme Court

Supreme Court| Industrial area excluded from municipal limits doesn't cease to be ‘local area', State entitled to levy and collect entry tax

Supreme Court: In an appeal relating to the interpretation of ‘local area' occurring under Entry 52 of List II of

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains

West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),

Case Briefs Supreme Court

9-judge bench upholds the validity of entry tax imposed on goods imported from other States

Supreme Court: Writing down a long judgment of 883 pages, the 9-judge bench, by a 7:2 majority, upheld the validity of the