TMI Blog2016 (6) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... est, is on the entry of goods into Rajasthan. But the State Government categorically stated that the same can be collected and paid on the basis of prevalent market value of goods. The entry tax can be recovered through invoices at the time of sale. We find that the value under section 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough various storage terminals. The appellants were having central excise registration for bonded warehouse at Salawas, Rajasthan. They were receiving petroleum products under bond from outside the State of Rajasthan. There was an entry tax of 1%. When the appellants cleared goods from warehouse they paid central excise duty as well as the entry tax. The Revenue entertained the view that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944. 4. Learned AR Shri S.Nunthuk reiterated the findings in the impugned order. 5. We have heard both the sides and perused appeal records. The includibility of entry tax in the assessable value of goods cleared by the appellant from the bonded warehouse in Rajasthan is in dispute. The reason for the inclusion, mentioned in the impugned order, is that since the tax is on entry of goods the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s own case for the earlier periods on the same issue, the Commissioner after de novo proceedings vide his order dated 31.3.14 dropped the demand. The learned Commissioner drew a parallel based on exclusion of excise duty from transaction value. Excise duty though on manufacture is collected at the time of clearance. Here the entry tax though on entry is collected on sale of goods inside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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