Demand of Entry Tax - machinery imported by the assessee during the A.Y. 2000-2001, but exported outside...

Demand of Entry Tax - machinery imported by the assessee during the A.Y. 2000-2001, but exported outside the country in the year 2004-2005 - The event of subsequent export of machinery outside the country during the A.Y. 2004-05, had no bearing on the unit of assessment being the A.Y. 2000-01. .....

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