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2014 (4) TMI 1035 - MADRAS HIGH COURTValidity of Tribunal order – Inclusion of entry tax in taxable turnover – Whether in view of Section 4(2) of Entry Tax Act, 1990, the entry tax paid by the assessee form part of their taxable turnover – Held that:- Going by the model invoice produced before the Assessing Authorities, the total consideration charged by the assessee was inclusive of entry tax – The assessee had excluded the entry tax which was part of the consideration and had charged sales tax - assessment was revised to assess the taxable turnover under Section 16(1)(a) of the Act - The mere fact that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee to contend that sales tax at 12% was to be levied on the price excluding entry tax - Tax Cases stand dismissed – Decided against assessee.
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