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TMI Blog1996 (8) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ught within the local limit of Nagda by the parent division, could the Tribunal justifiably hold that the goods so brought were subject to entry tax under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976? 2.. Whether, on the facts and circumstances of the case, the Tribunal was justified in not considering the arguments regarding the imposition of entry tax on goods claimed not to have been entered the jurisdiction of local authority, when the points were not raised before the tax assessment authority and the first appellate authority but which went to the jurisdiction of tax authorities?" 2.. The facts of the case stated in brief are that the applicant/assessee is a limited company having its office at Birl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office, when it was manufactured by its own division in Mavoor and Harihar is subject to entry tax. It was also contended before the Tribunal that no entry tax is payable on goods processed from the pulp at factory at Bhiwani. With regard to this contention of the assessee, the Tribunal held that as the aforesaid plea was not raised before assessing authority and also from the facts available on record, the plea was not raised before the first appellate authority. As such the Tribunal held that the issue which was not raised before the lower authorities, cannot be permitted to be raised before the Tribunal for the first time in second appeal. 4.. On the reference application filed on behalf of the applicant/assessee, the aforesaid quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, the entry tax is payable on the goods specified in Schedule II or III, when they are brought in the local area by a registered dealer in the course of business for consumption, use or sale. The pulp in question was brought by the assessee/company within the local area of Nagda and as such it is liable for the entry tax under section 3 of the Act. With regard to question No. 2, learned Government Advocate contended that the goods processed at Bhiwani and its sale to customers outside Nagda without the goods having been brought to Nagda was not raised before the tax assessing authority and also before the first appellate court. In the aforesaid position, the Tribunal was right in refusing permission to raise this contention for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 2(b) of the Act and also under section 3(1)(a) contains the words "consumption, use or sale". In section 3(b) of the Act also words "consumption, or use" are mentioned. Section 2(h) of the Act defines "taxable market value" which envisages as to what is meant by "taxable market value" and section 2(l) of the Act declares as to what is meant by "value of goods". These provisions, thus, relate to computation of market value or value of goods. The words "acquired or obtained" occurred in the aforesaid sections had no concern with the levy of entry tax under section 3 of the Act. So far as the question of taxability is concerned, sections 2(aa), 2(b) and 3(1)(a) or (b) are relevant. 11. The Tribunal has rightly held that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits in terms of section 3(1) of the Act. It is not the case of the assessee that return under rule 8(1) framed under Act, was filed for the period in question showing non-entry of the goods in question into the municipal limits. In AIR 1968 SC 1461 (Kishanchand Narsinghdas Bhatia v. State Transport Appellate Authority) it is held that facts not brought to the notice of proper authority cannot be agitated in writ petition. The same logic applies to the present proceedings. In [1991] 192 ITR 382; AIR 1992 SC 147 (A. Gasper v. Commissioner of Income-tax) the apex Court held as under: "............It is now well-settled law that the jurisdiction of the High Court in a reference under the Income-tax Act is in the nature of advisory jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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