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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 ..... t and order. 2. In all these petitions, vires of the 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 seeking to levy Entry Tax on goods purchased by individual consumers through electronic commerce portals for their personal use an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng gone through and considered the recent decision of the Apex Court rendered in case of Jindal Stainless Limited [Supra], the 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 seeking to levy Entry Tax on goods purchased by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 extent the amount of tax/CST already paid and/or amount of tax leviable under the Entry Tax Act, 2001 is required to be reduced to the extent of amount of tax paid; if any, under the CST on the purchase of specified goods in the course of inter-state trade or commerce is concerned. Sub-section (2) of Section 4 of the Entry Tax Act, 2001 is very clear. Even the observations made by the Apex Court in its decision rendered in case of Jindal Stainless Limited [Supra] in para 161 & 166 also takes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, being a dealer in the specified goods, becomes liable to pay tax under the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) by virtue of the sale of such specified goods, then his liability under the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) shall be reduced to the extent of tax paid under this Act." Rule-5 : Reduction of tax liability :- The amount of tax 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat are relegated to approach appropriate authority for the aforesaid purpose and as and when such claim is made, the appropriate authority is directed to consider the same in accordance with law, more particularly, considering the provisions of sub-section (2) of Section 4 of the Entry Tax Act, 2001. 8. With the aforesaid observations and clarification, Special Civil Applications No. 7019 of 2016 and 8806 of 2016 stand dismissed/ disposed of. 9. Now, so far as Special Civil Application No. 9121 of 2016 is concerned, for the reasons stated hereinabove and in light of the recent decision of the Apex Court in the case of Jindal Stainless Limited [Supra], the said petition is dismissed in so far as challenge to the constitutional validit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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