Levy of Entry Tax - entry of goods in to Railway area - There is ...
Debate Over Entry Tax on Scheduled Goods in Railway Areas: Is Railway Land a 'Local Area'?
May 19, 2020
Case Laws VAT and Sales Tax HC
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'.
View Source