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2008 (3) TMI 466 - SC - VAT and Sales TaxWhether the Cantonment Board has any power to levy entry tax? Held that:- Appeal dismissed. What is permissible according to Act is imposing tax within the parameters of section 137 for vehicles, horses and other animals for being kept in the ordinary course within municipality and is used in the ordinary course within it than levying entry tax by the Cantonment Board. The Cantonment Board did not have any authority or competence to levy tax on the entry of vehicles in the Cantonment area under section 60 of the Cantonment Act, 1924. The conclusions arrived at by the impugned judgment of the Division Bench are quite justified and no interference is called for.
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