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2014 (12) TMI 1422 - HC - VAT and Sales TaxLevy of Entry tax on craft paper applying notification dated 15.01.2009 - Section 4(1) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 - HELD THAT:- The contention of learned counsel for the applicant is not acceptable for the reason that any goods of any description entering the local area is not subjected to entry tax, it is only the goods specified in the Schedule as notified by the State Government is leviable with entry tax. The goods as specified in the notification inter alia provides for paper for packing purpose. A finding of fact has been recorded by the Tribunal that the dealer is manufacturer of laminated sheets using craft paper as raw material and not for packaging purposes. The finding of fact stands concluded by the Tribunal. The Court is not inclined to interfere with the impugned order - Revision dismissed.
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