Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2006 (12) TMI 470 - GAUHATI HIGH COURT
Extract:
....... Logically, therefore, if the cement, so imported, is used in execution of works contract, entry tax would be payable however, if entry tax is paid, the importer, in such a case, would not be liable to pay, as held above, local sales tax. With the above observations and directions, these writ petitions shall stand disposed of. No order as to costs.