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ROHIT RANJAN AGARWAL
Johnson Matthey Chemical India Pvt. Ltd. – Appellant
Versus
Commissioner Of Entry/Commercial Tax U. P. Lucknow – Respondent
JUDGMENT :
1. Heard Sri Rahul Agarwal, learned counsel for the revisionist and Sri Rishi Kumar, learned Standing Counsel for the State.
2. This revision has been filed under Section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as “Act of 2008”) read with Section 13 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter called as “Act of 2007”), assailing the order passed by the Commercial Tax Tribunal, Kanpur Bench 3, Kanpur dated 01.06.2009 in Second Appeal No.12 of 2008 for assessment year 2004-05 (Entry Tax).
3. This revision was admitted on 09.09.2009 on the following questions of law:-
4. Facts in nutshell are that the revisionist is a company incorporated under the provisions of Companies Act, 1956. Assessee was registered dealer both under the Act of 2008 and under Central Sales Tax Act, 1956
The court affirmed that classification of goods as used primarily for manufacturing triggers enhanced entry tax rates under applicable provisions of the Entry Tax Act.
The court established that failure to maintain proper records and documentation by a transporter can lead to tax liability under the relevant tax provisions.
Manufacturers of beer and IMFL are liable for entry tax as they cause the entry of goods into local areas, per relevant sections of the M.P. Entry Tax Act, despite the absence of a specific notificat....
Manufacturers of goods are liable for entry tax as they cause the entry of goods into local areas under the Madhya Pradesh Entry Tax Act, 1976.
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
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