1996 (4) TMI 451

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..... of law has been referred by the Board of Revenue for answer of this Court: "Whether, in the facts and circumstances of this case, the Board of Revenue was justified in determining the market value at Korba of bauxite raised at his own mines at Phutka Pahad and Amarkantak at Rs. 87.50 per tonne which was brought into the local area of Korba and used as raw material for its aluminium plant at Kor .....

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..... per tonne and imposed entry tax at 0.5 per cent thereon. Aggrieved against the said order, the assessee approached the appellate authority in appeal and in appeal, the market value was reckoned at Rs. 100 per tonne. Second appeal was preferred and the Board of Revenue determined the same at Rs. 87.50 per tonne. According to the assessee, the purchase value was Rs. 42.50 per tonne and the cost of t .....

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..... ing the transportation charge in it. Similar question came up before this Court between the same parties and this Court in M.C.C. No. 463 of 1987 (Bharat Aluminium Co. v. Commissioner of Sales Tax), decided on January 5, 1996, answered that question in favour of the assessee and against the revenue by holding that the transport charge has to be excluded from the entry tax. Accordingly, the aforesa .....

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