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VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Levy of Entry Tax - entry of goods in to Railway area - There is ...

Case Laws     VAT and Sales Tax

May 19, 2020

Levy of Entry Tax - entry of goods in to Railway area - There is no dispute with regard to the fact that the goods brought by the Applicant herein are scheduled goods (i.e. either Schedule II or III) and the dispute is only with regard to the place to which the goods are brought, contending that the place being a land belonging to the Railways, it is not a 'local area'.

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