9911796707
TMI Blog2024 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the stipulated time after the transportation of goods into the local area - imposition of entry tax on Loco Diesel Charges and Salary of Loco Staff incurred for bring coal from Dadri Plant to Coal Handling Plant after the transportation of goods into the local area - HELD THAT:- It is clear that the Tribunal erred in law in not considering the issue as to whether the charges with regard to bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This revision application has been admitted by the coordinate Bench of this Court on the following questions of law :- A. Whether the Tribunal was legally correct in including coal unloading charges in the value of goods defined u/s 2(h) Entry Tax Act 2007 which are incurred for emptying the railway wagons within the stipulated time after the transportation of goods into the local are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the Act ) was amended retrospectively with effect from November 1, 1999. He has placed reliance on definition of value of goods as per Section 2(h) of the Act. The definition reads as under:- 2. Definitions . - (1) In this Act, - (h) value of goods means the value of any goods as ascertained from original purchase invoice or bill and includes value of packing mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to whether the charges with regard to both the issues were incurred prior to entry of the goods in the local area or were incurred subsequent to entry of goods in local area. 6. Accordingly, Questions 'A and B', are answered in favour of the revisionist and against the revenue. The matter is remanded to the Tribunal for consideration afresh. 7. With regard to issue 'C', a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
