Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

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

 


 

You may also like:

  1. 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,...

  2. 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,...

  3. HC held that income tax exemption under Section 10(26) for Scheduled Tribes is only applicable when income accrues in specified areas under Sixth Schedule. The interest...

  4. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

  5. Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

  6. 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

  7. Levy of Entry tax - goods which were imported from outside of state of West Bengal - Having regard to the deletion of Entry 52 of the State List and bearing in mind the...

  8. Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

  9. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

  10. Deduction u/s 80IB(10) for an undertaking developing and building housing projects approved before March 31 by a local authority. The scope of the definition of...

  11. The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

  12. The Central Government de-notifies an area of 17.6264 hectares from the sector-specific Special Economic Zone for Apparel Sector at Ahmedabad, Gujarat, thereby reducing...

  13. Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have...

  14. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  15. Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

 

Quick Updates:Latest Updates