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2015 (11) TMI 713 - HC - VAT and Sales TaxExemption for payment of "entry tax" under section 3(2) of the Assam Entry Tax Act, 2008 - Import of hot rolled sheets in coil when processed to cold rolled sheets in coil form - Held that:- hot rolled coil, imported into local area in the State of Assam and the same is sold after processing it to a product which is called as cold rolled coil. It is found that both the products aforesaid are sold in coil form. Entry at Sl. No. 50 to the Schedule aforesaid reveals that sheets, hoops, strips and skelp, both in hot rolled coil as well as cold rolled coil, are specified goods and as such, only for changing the hot rolled coil to cold rolled coil, later does not cease to be the specified goods as mentioned in aforesaid entry and as such, the benefit under section 3(2) of the Act of 2008 needs to be extended to the petitioner provided VAT is also payable in respect of sale of such goods. - Decision in Tata Tea Ltd. v. State of Assam [2015 (11) TMI 326 - GAUHATI HIGH COURT] squarely cover the present case since facts and circumstances in both the cases are strikingly similar. - Decided in favour of assessee.
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