2018 (7) TMI 1974 - HC - VAT and Sales Tax

Levy of Entry Tax - machines and part thereof imported from outside the country - HELD THAT - The items imported by assessee are taxable, since covered by item 2 of the schedule of Act, 2007 - decided against assessee - revision petition dismissed.

Summary

Issues involved:
Whether entry tax can be levied on machines and parts imported from outside the country?

Analysis:

The revision petitions were filed against a common judgment-order passed by the Trade Tax Tribunal. The issue in question was whether entry tax could be imposed on machines and parts imported from outside the country. The counsel for the revisionists acknowledged that the matter was covered by a recent judgment of the High Court in the case of Indian Oil Corporation Ltd. The High Court had previously upheld the provisions of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 as valid.

The counsel for the revisionists admitted that the controversy in the instant revision petitions was squarely covered by the judgment in the case of Indian Oil Corporation Ltd. The Court agreed with the Revenue's view that the items imported by the assessee were taxable under item 2 of the schedule of the Act, 2007. Consequently, the Tribunal's order was upheld, and the revision petitions were dismissed.

Based on the facts and reasoning presented in the judgment of Indian Oil Corporation Ltd., the High Court dismissed both revision petitions, with no costs imposed.