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TMI Blog2016 (12) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... ; if any, under the CST on the purchase of specified goods in the course of inter-state trade or commerce is concerned - the concerned importers have to make appropriate claim before the appropriate authority claiming the benefit under subsection (2) of Section 4 of the Entry Tax Act, 2001 as required under Rule 5 of the Entry Tax Rules and as and when such claims are made, the appropriate authority is required to consider the same in accordance with subsection (2) of Section 4 of the Entry Tax Act, 2001, however, subject to concern person to prove by producing necessary Challan, the payment of CST in other State on such goods brought/imported within the State of Gujarat and having followed the procedure as required under Rule 5 of the Entry Tax Rules, 2001 - Appeal disposed of. - SPECIAL CIVIL APPLICATION No. 7019 of 2016 SPECIAL CIVIL APPLICATION No. 9121 of 2016 SPECIAL CIVIL APPLICATION No. 8806 of 2016 - - - Dated:- 1-12-2016 - M. R. Shah And B. N. Karia, JJ. Mr Venkatraman, Sr. Advocate with Mr. Dhaval Shah for Mr. Vimal Patel Mr. Kishor Kunal, Advocates for the Petitioner Mr. Kamal Trivedi, Advocate General with Ms. S.K Vishen, AGP for the Respondent JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations No. 7019 of 2016 8806 of 2016 has requested the Court to pass an appropriate order, while upholding the vires of the relevant provisions of Entry Tax Act, 2001 and the Entry Tax Rules, 2001, that the petitioners shall be entitled to reduction under the Entry Tax Act, 2001 and/or are entitled to set off to the extent of Central Sales Tax already paid on purchase of specified goods in the course of inter-state trade or commerce. 3.1 Shri Venkataraman, learned counsel appearing for the petitioners of Special Civil Applications No. 7019 of 2016 8806 of 2016, in the alternative has requested the Court to reserve liberty in favour of the petitioners to approach the State Government for computation of the amount of entry tax leviable, after giving benefit of subsection (2) of Section 4 of the Entry Tax Act, 2001. 4. Shri Kamal Trivedi, learned Advocate General appearing on behalf of the respondent-State has submitted that so far challenge to the constitutional validity/vires of the Entry Tax Act, 2001 and the Entry Tax Rules, 2001 is concerned, the issue is as such concluded by a recent decision of the Hon ble Supreme Court in a 9- Judges Bench decision rendered in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions fail and the same deserves to be dismissed and are accordingly dismissed by upholding the constitutional validity of relevant provisions of the Gujarat Tax on Entry of Specified Goods into Local Areas [Amendment] Act, 2016 [Gujarat Act No. 6 of 2016] published in the Gujarat Government Gazette on 31st March 2016 amending the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001, Notification No. (GHN-18) GEA-2016-(S.3)(6)-TH dated 1st April 2016 amending Notification No. (GHN-20) GEA-2008/(S.3)(3)-TH dated 1st April 2008 and Notification No. (GHN-19) GER-2016-S.3(4)/TH dated 1st April 2016 amending the Gujarat Tax on Entry of Specified Goods into Local Area Rules, 2001 on the goods imported and/or brought within the State of Gujarat. 6. Now, so far as submissions made on behalf of the petitioners of Special Civil Application No. 7019 of 2016 and Special Civil Application No. 8806 of 2016 that as on the specified goods brought into the State of Gujarat by the respective petitioners, it has already suffered Central Sales Tax, and therefore, CST paid on such specified goods brought by the petitioners into the State of Gujarat, either there shall be set off to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be reduced under sub-section (1) and (2) of Section 4 of the Act, subject to the following conditions, namely :- (i) The importer shall produce before the Assessing Authority - [a] the purchase invoice, along with a copy thereof, wherein the amount of tax payable, under the law relating to Sales Tax in the State or the Union Territory or as the case may be, the Central Sales Tax, was charged by the vendor who is a dealer registered under such law and who had sold the specified goods to the importer from that State or, as the case may be, in the Union Territory, or [b] a declaration, alongwith a copy thereof, from such vendor, declaring inter alia that he had included the amount of such tax in the price charged by him in the purchase invoice. (ii) The importer shall furnish to the Assessing Officer the copy of the purchase invoice mentioned in clause (a) or as the case may be, the copy of the declaration mentioned in clause (b). 7. Thus, for the aforesaid purpose, the concerned importers have to make appropriate claim before the appropriate authority claiming the benefit under subsection (2) of Section 4 of the Entry Tax Act, 2001 as required und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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