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2013 (9) TMI 868 - HC - VAT and Sales TaxConstitutionality of provisions - determination of entry tax - Clause (iv) of the proviso to Section 2 (h) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 - Tax on market value - provisional assessment was made against the petitioner for stock transfer of cement - Held that:- provisions of Section 2 (h) (iv) and Section 4 (g) are not ultra vires of the Act. These are machinery provisions to find out the value of goods at the time of entry of goods in the State - assessment order is subject to appeal and that the petitioner can challenge the order on all the grounds, which are available to it, and to lead credible and relevant evidence to establish that the value of the goods at the time of entry into the State is not the whole sale value, which was being found by the Assessing Authority to be the value on the basis of such material, which may be produced by the petitioner before the Assessing Authority - Decided against assessee.
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