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2016 (12) TMI 1256 - HC - VAT and Sales TaxLevy of Entry Tax - goods purchased by individual consumers through electronic commerce portals for their personal use and consumption - Held that: - reliance placed on the decision of the case of [2016 (11) TMI 545 - SUPREME COURT OF INDIA], where it was held that seeking to levy Entry Tax on goods purchased by individual consumers through electronic commerce portals for their personal use and consumption, the constitutional validity which are challenged in the present writ petitions and the levy of Entry Tax on such goods purchased within the State of Gujarat are required to be held intra vires and constitutionally valid - petition fails - dismissed. The specified goods brought into the State of Gujarat by the respective petitioners, it has already suffered Central Sales Tax, and therefore, CST paid on such specified goods brought by the petitioners into the State of Gujarat, either there shall be set off to the extent the amount of tax/CST already paid and/or amount of tax leviable under the Entry Tax Act, 2001 is required to be reduced to the extent of amount of tax paid; if any, under the CST on the purchase of specified goods in the course of inter-state trade or commerce is concerned - the concerned importers have to make appropriate claim before the appropriate authority claiming the benefit under subsection (2) of Section 4 of the Entry Tax Act, 2001 as required under Rule 5 of the Entry Tax Rules and as and when such claims are made, the appropriate authority is required to consider the same in accordance with subsection (2) of Section 4 of the Entry Tax Act, 2001, however, subject to concern person to prove by producing necessary Challan, the payment of CST in other State on such goods brought/imported within the State of Gujarat and having followed the procedure as required under Rule 5 of the Entry Tax Rules, 2001 - Appeal disposed of.
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