Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or ...

Case Laws VAT and Sales Tax

November 10, 2023

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 empowered to levy tax. In the present case, the vehicle is not liable for registration. Therefore, the respondent is not empowered to levy tax. When there is no jurisdiction to levy tax, then the respondent cannot levy tax. - HC

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Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or ...

Case Laws VAT and Sales Tax

November 10, 2023

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