Levy of Entry Tax - Motive of the appellant behind litigation - ...

Court Questions Motive in Entry Tax Challenge on Imported Vehicles; Supreme Court Rulings Support Appellant's Stance.

February 1, 2022

Case Laws VAT and Sales Tax HC

Levy of Entry Tax - Motive of the appellant behind litigation - The order of the writ Court overlooks the fact that the view/stand taken by the petitioner, insofar as the leviability of entry tax on imported vehicles is the view taken by the Division Bench of Kerala High Court and also the Judgment of the Madras High Court and the matter was finally resolved by a Division Bench of the Hon'ble Supreme Court, after the Constitutional Bench of Nine Judges pronounced on the scope of Part XIII of the Constitution. The above sequence of litigation will clearly demonstrate that the appellant cannot be imputed with motive whatsoever and therefore, the disparaging remarks are clearly unwarranted. - HC

View Source

← Previous Next →

Levy of Entry Tax - Motive of the appellant behind litigation - ...

Court Questions Motive in Entry Tax Challenge on Imported Vehicles; Supreme Court Rulings Support Appellant's Stance.

February 1, 2022

Case Laws VAT and Sales Tax HC

You may also like:

The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

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...

Levy of Vehicle Tax - Vehicle registered in different state - Motor Vehicle Taxation Act, 1976 permits plying vehicles without the incidence of tax for a period of...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not...

Levy of Entry Tax at the rate of 12.5% treating Excavators as “motor vehicles” and/or at par with the “motor vehicles” is hereby held to be illegal, discriminatory,...

Provisional Release of seized of vehicle - Vehicle sold by the diplomat in breach of conditions of import - bona fide purchaser - liability of paying the entire...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act,...

Levy of Entry Tax - Under Section 7 of the Act r/w rule 3(2) or 3(3), no return had been filed. Therefore invoking the best judgment theory, after collecting the details...

The High Court considered the issue of whether Sweet Whey powder can be cleared duty-free as a "Leavening Agent" under a duty-free import authorization license. The...

Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. -...

The DGFT amended import policy conditions for vintage cars under Chapter 87 of ITC (HS) 2022, Schedule-I. The revised policy aligns vintage vehicle classification with...

The case involved a challenge to the levy of Entry Tax on "PET Reisin" and "PVC Granuels" under the Assam Entry Tax Act, 2008. The issue was whether these items could be...

Quick Updates: