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TMI Blog2014 (4) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... t that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee to contend that sales tax at 12% was to be levied on the price excluding entry tax - Tax Cases stand dismissed – Decided against assessee. - Tax Case (Revision) Nos.224, 244 and 251 of 2011 - - - Dated:- 3-7-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Petitioner : Mr. K. A. Parthasarathy For the Respondent: Mr. A. R. Jayapratap Government Advocate (Taxes) ORDER (Order of the Court was made by Chitra Venkataraman,J.) The following are the substantial questions of law on which T.C.No.224 of 2011, relating to the assessment year 1999-2000, was admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tamil Nadu General Sales Tax Act. While effecting the sale, evidently, the assessee included the entry tax paid in respect of the vehicles in the sale consideration. However, the assessee worked out the sales tax by excluding entry tax from the sale price and remitted the same. The Assessing Officer pointed out that an inspection was conducted by the Enforcement Wing Officers in the business premises of the assessee on 31.07.2002 and on scrutiny of the records maintained by the assessee, the same disclosed collection of certain amount in the sale invoices in excess of the amount actually collectable from the customers on the sale of motor vehicles. On the examination of the accounts, it was noticed that the tax on the motor vehicles had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en entry tax paid was included in the basic cost of the vehicles, the sales tax liability was to be worked on the consideration charged, which was inclusive of the entry tax. 6. As against this order, the assessee went on appeal before the Appellate Assistant Commissioner. Having lost the appeal, the assessee went on further appeal before the Tamil Nadu Sales Tax Appellate Tribunal. Referring to the reasoning of the Assessing Officer, the Tribunal held that the basic price of one motor vehicle evidently was calculated as inclusive of entry tax. If the assessee had charged the basic price exclusive of entry tax, the same would be ₹ 2,62,148.65 on which, tax at 12% would be calculated, which would come to a sum of ₹ 31,457.84. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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