9911796707
TMI Blog2014 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... tively, therefore, have been heard together and are being decided by this common judgment. 2. Heard Sri Bharat Ji Agarwal, learned Senior Advocate, assisted by Sri Piyush Agarwal, learned counsel for revisionist and learned Standing Counsel for appearing for Revenue. 3. The following questions of law are involved in this case: (i) Whether Section 2(h) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as "Act, 2007) having defined the value of goods as the purchase price of such goods which paid by the importer for the purchase of such goods and the applicant having admittedly purchased natural gas from ONGC Limited, Hazaria, hence the Tribunal was not justified to uphold the imposition of entry tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case, Tribunal has taken it as the sale price, i.e., at which Assessee has sold the gas inside the State, i.e., in Agra, which is not correct. 5. Section 2 (h) of Act, 2007 talks of "value of goods" as ascertained from the original purchase invoice or bill. The charges which can be included, include value of packing material, packing and forwarding charges, insurance charges, amounts representing excise duty, countervailing duty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges relating to purchase and transport of such goods in the local area in which goods are being brought or received for consumption, use or sale therein. Therefore, all the differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the Court referring to a pari materia provision, i.e. Section 3 of Karnataka Tax on Entry Goods into Local Areas for Consumption, Use or Sale therein Act, 1979, said: "The taxing event is the entry of scheduled goods into a local area. The tax becomes payable on the entry of scheduled goods in a local area. Therefore, the price of the scheduled goods at the time of entry paid by the dealer who is the importer of goods within the scheduled area would be the ad valorem price on the basis of which tax would be computed. No subsequent rise or fall in price has any relevance to the computation of the tax. The charging section says that the tax shall be levied and collected on the entry of scheduled goods in a local area at specified percent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputing the tax ad valorem. " 7. The above observations are attracted squarely in the present case also. In view of the above discussion, otherwise view taken by Tribunal is clearly erroneous and unsustainable. The questions formulated above, therefore are answered by observing that the expenses incurred, if any, by revisionist-assessee after transporting the goods inside the local area where it has to be consumed, used or sold, would not be a part of "value of goods" for the purpose of tax liability under Act, 2007, but it shall confine upto the stage where the goods are brought inside the local area. In other words, 'sale price' of the goods by importer, inside the local area, cannot be identified as "value of goods" under Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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