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VAT - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Entry Tax - The mere fact that the general goods are not being ...


All Motor Vehicles, Including Excavators, Subject to Entry Tax Under Entry 13 of the Schedule.

February 12, 2015

Case Laws     VAT and Sales Tax     HC

Entry Tax - The mere fact that the general goods are not being transported by Excavator would make no difference for the reason that legislature has used the term "motor vehicles" in a very wide manner by providing that all kinds of motor vehicles would be governed by Entry 13 of the Schedule - HC

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