Validity of Maharashtra Tax on the Entry of Goods into Local ...

Maharashtra's Goods Entry Tax Act of 2002 Upheld; No Discrimination Against Local Purchases or Importers Found.

March 19, 2019

Case Laws VAT and Sales Tax HC

Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes any discrimination against the local purchases and importers much less any hostile discrimination. - Constitutional Validity upheld.

View Source

← Previous Next →

Validity of Maharashtra Tax on the Entry of Goods into Local ...

Maharashtra's Goods Entry Tax Act of 2002 Upheld; No Discrimination Against Local Purchases or Importers Found.

March 19, 2019

Case Laws VAT and Sales Tax HC

You may also like:

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area,...

This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

The case pertains to the import of Areca Nuts found to be substandard and unfit for human consumption due to visible fungal growth and musty odor, violating food safety...

The HC upheld the Tribunal's classification of the product as "Rusk" under Entry 77B instead of "Bread" under Entry 34, finding it to be hardened/toasted bread. The HC...

Imposition of entry tax - Importation of natural gas - ‘Sale price' of the goods by importer, inside the local area, cannot be identified as “value of goods“ under Act - HC

Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right...

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

When common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in...

Interpretation of “local area” - Levy of entry tax - The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption,...

Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

HC held that concessional CVD rate under Notification No.4/2006-CE was incorrectly granted. The importer violated key conditions by: (1) purchasing through high-sea sale...

The applicant provides works contract services involving supply of goods and services for an immovable property to Bikaner Nagar Nigam, a local authority. Entry 3B of...

CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is...

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

Quick Updates: