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2009 (7) TMI 1164 - MADRAS HIGH COURTDemand for payment of entry tax as contemplated in the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 - Whether the entry tax has to be paid on the full value of the new vehicle being registered, irrespective of the fact whether the chassis was purchased in Tamil Nadu or elsewhere and it has already suffered sales tax? Held that:- While upholding the order of the third respondent dated October 10, 1994 insofar as its decision that the whole of the vehicle is liable to be assessed under the Act for the purpose of levy of entry tax is concerned, if the appellant is aggrieved against the rate of tax applied in the impugned order, it is open to the appellant to work out its remedy by filing an appeal before the appropriate authority constituted under section 6 of the Act, within a period of 15 days from the date of receipt of a copy of this order.
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