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2014 (4) TMI 128 - HC - VAT and Sales TaxLiability to pay Entry tax - Importation of machinery and crude oil - "value of goods" under U.P. Tax on Entry of Goods into Local Areas, 2007 – Held that:- Judgment in Gas Authority of India Ltd. Vs. The Commissioner of Commercial Tax, U.P. [2014 (4) TMI 1 - ALLAHABAD HIGH COURT] followed – The expenses incurred assessee after transporting the goods inside the local area where it has to be consumed, used or sold, would not be a part of "value of goods" for the purpose of tax liability under Act, 2007, but it shall confine upto the stage where the goods are brought inside the local area - In other words, 'sale price' of the goods by importer, inside the local area, cannot be identified as "value of goods" under Act, 2007 - The price on which the goods are sold by assessee to its ultimate consumers inside local area cannot be taken as "value of goods" for the purpose of taxability under Act, 2007 – Judgment of Tribunal modified to the extent and the matter is remanded to Tribunal - Matter remanded back to Tribunal - Decided partly in favour of assessee.
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