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TMI Blog2008 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... y him to the price of the goods, and same can be charged from the subsequent purchaser. Inclusion of such duty by the seller would make the purchase price higher than the purchase price paid by the dealer directly from the seller outside India and such purchaser for importing will have to make payment of customs duty himself. In a later case as per the spirit of definition of "purchase price" given in clause (gg) the customs duty or other charges paid by the purchaser separately (not charged by the seller) does not to form part of the purchase price. That being so, we do not find any error of law committed by the Tribunal in holding that the A.O. and the first appellate authority have erred in law by adding the customs duty paid by the deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance charges and port clearance charges, the value of the goods purchased is more than Rs. 10,00,000. As such, on the 10 diaphragms purchased, entry tax is payable under the U.P. Tax on Entry of Goods Act, 2000 (applicable to the State of Uttarakhand, as the said Act came into force before creation of the new State). Accordingly, the A.O. issued demand of Rs. 2,32,298 as an entry tax. Aggrieved by said order of the A.O., the assessee preferred first appeal before the Deputy Commissioner (Appeals) 2, Trade Tax, Dehradun, which was registered as First Appeal No. 946 of 2001. However, the said authority vide its order dated October 25, 2002, affirmed the order of the A.O. On this, the assessee went in second appeal before the Trade Tax Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice, and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged." The above definition of "purchase price" makes it clear that it is the valuable consideration actually paid or payable by a person to the seller for purchase of any goods, which is relevant for calculating the "purchase price" and in turn "value of goods" for the purposes of the U.P. Tax on Entry of Goods Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that customs duty is a kind of indirect tax like the Central excise and it can be charged by the seller from the purchaser. But, in the case of customs duty, there can be two modes of making the payment. Supposing an item imported from abroad is purchased from a dealer in India, the Indian dealer has a right to add customs duty paid by him to the price of the goods, and same can be charged from the subsequent purchaser. Inclusion of such duty by the seller would make the purchase price higher than the purchase price paid by the dealer directly from the seller outside India and such purchaser for importing will have to make payment of customs duty himself. In a later case as per the spirit of definition of "purchase price" given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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