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TMI Blog2023 (8) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... hik, Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 28.12.2020 levying entry tax on granites on the premise that the goods viz., granites which were purchased from dealers across the State were exported as such or sold to exporters. Admittedly, the sale by the petitioner of such goods were covered under Section 5(1) and 5(3) of the Central Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the judgment is extracted hereunder: "To sum up:..... In view of constitutional bar, octroi is not leviable if the goods are not brought into the octroi area for purposes of consumption or use in the area but for export and in fact exported by the importer himself or the sale by him occasions the export." 3. Though the above objections was raised in response to the proposed levy of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is permitted to file fresh objections within a period of 4 weeks from the date of receipt of a copy of this order. It is open to the petitioner to place reliance on the judgment of the Hon'ble Supreme Court in the case of Tata Engineering & Locomotive Company Ltd., referred supra. It is also open to the petitioner to place reliance on the assessment completed under CST Act in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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