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TMI Blog2019 (11) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was held that the petitioners are liable to pay entry tax on imported vehicles brought into the State of Tamil Nadu for use or for sale. Petition dismissed. - W.P. No. 11033 of 2000, WMP Nos. 15833/2000 and 2672/2005 - - - Dated:- 14-11-2019 - Dr. Vineet Kothari and C. Saravanan, JJ. For Appellant/: C. Manishankar For Respondents: G. Dhana Madhiri, Government Advocate OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct which is pari materia to the Kerala enactment, which was considered by the Hon'ble Supreme Court and levy of entry tax on imported vehicles was upheld. Thus, we are of the clear view that the prayer sought for by the writ petitioners in these cases are not tenable and the writ petitions are liable to be dismissed. 68. Mr. R.L. Ramani, learned Senior Counsel assisted by Mr. B. Raveendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 8738 of 1999 filed by M/s. TVS Electronics Limited v. The Registering Authority dated 19.04.2000, the writ petition was allowed with a direction to register imported vehicles without collection of entry tax. The third decision is in the case of Aashish Gulati v. The State of Tamil Nadu and others W.P. No. 11033 of 2000, dated 06.09.2000, whereby, the learned single Bench did not agree with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Fr. William Fernandez (supra) covers the issue referred for consideration of the Division Bench. 76. For all the above reasons, the writ petitions are dismissed and it is held that the petitioners are liable to pay entry tax on imported vehicles brought into the State of Tamil Nadu for use or for sale. Insofar as the miscellaneous petitions filed by the petitioners raising additional groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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