9911796707
TMI Blog2013 (2) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been filed by the Revenue challenging the order dated October 20, 2011 passed by the Rajasthan Tax Board, Ajmer in Appeal No. 954/08/Udaipur filed by the Revenue against order dated February 6, 2008 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Udaipur in Appeal No. 80/ RST/ET/07-08. The learned counsel for the petitioner submits that the assessment order for the year 2003- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue vehemently argued that a gross error has been committed by the Tax Board in rejecting the appeal because as per provisions of the entry tax there is liability to pay entry tax as soon as the goods are brought within the limits of the local area. Learned counsel for the petitioner further submits that even if it is assumed that goods are imported from outside India the liability to pay en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 5(2) of the Central Sales Tax Act, 1956. Therefore, it is goods imported from outside the country and no liability of entry tax can be fastened. In my opinion, no error has been committed by both the lower appellate authorities for which any interference is warranted because no question of law emerges in this revision petition for consideration. In view of above, this revision petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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