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2021 (7) TMI 167 - HC - VAT and Sales TaxLevy of Entry Tax - air conditioners and goods that were purchased were used in execution of works contract - fall within the definition of “sale” under Section 2(28) of VAT Act or not - contractee has deducted the tax at source and issued TDS certificates - HELD THAT:- On perusal, the impugned assessment orders would show that the petitioner, by way of his objections to the show cause notices dated 08.10.2018 took the legal plea that the refrigeration goods purchased by him from out side the State were used in the works contract for which VAT has been paid during the relevant years and therefore, the value of those goods fall under the definition of “sale” within Section 2(28) of VAT Act, 2005 and consequentially the petitioner need not pay entry tax in respect of value of those goods in view of the exemption provided under Section 3(2) of Tax on Entry Act. The 1st respondent discarded the above objections of the petitioner and passed the impugned order. Also, the Assessing Authority has not discussed about the applicability or non-applicability of Section 3(2) of Tax on Entry Act to the petitioner’s case. Therefore, we do not have the advantage of knowing the mind of the Assessing Authority/1st respondent - it is considered apposite to direct the 3rd respondent to dispose of the said appeal within a specified time. Petition disposed off.
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