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2008 (6) TMI 554 - UTTARAKHAND HIGH COURTEntry tax - whether the machinery was brought to the local area from outside the State of Uttarakhand and U.P.? Held that:- In the facts and circumstances of the case taking into consideration the fact that the U.P. Tax on Entry of Goods Act, 2000 has been declared ultra vires by the Division Bench of the Allahabad High Court and it has also been held that the "entry tax" is not a "compensatory tax". Therefore, the writ petition is liable to be allowed. The impugned circular dated September 14, 2000 is liable to be quashed. The writ petition is allowed. The respondents are restrained by a writ of mandamus not to realise the entry tax from the petitioner in respect of machines imported from outside the country for the assessment year 2000-01 and 2001-02. The circular dated September 14, 2000 issued by the Commissioner of Trade Tax, U.P., Lucknow, which is impugned in this writ petition (annexure No. 2), is accordingly quashed.
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