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2012 (11) TMI 1043 - HC - VAT and Sales TaxEntry tax - purchase and import of certain items such as scratch cards, telecom parts, CDot, telephone material, S.M.P.S., S.B.M., tower parts, antenna, B.T.S., etc., - Held that:- As per the Notification No. KA-NI-22283/XI-9(81)/ 91-U.P. Ord.-21-99-Order-99, it is mentioned that the entry tax on goods is leviable on "Machinery and spare parts of machinery valuing ten lacs or more". In the instant case, the value of the telephone exchange and other equipments is more than a crore, where a individual machinery cannot function independently. So, the value of entire goods will have to be taken for the purpose as all the equipments and machinery will have to work together. Individual item has no separate utility. Hence, the value of the goods during the assessment year under consideration is more than ten lacs and is subject to entry tax. Revision dismissed.
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