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2021 (8) TMI 489 - HC - VAT and Sales TaxValidity of assessment order - whether the cooling equipments imported by the petitioner are exempted from payment of entry tax under the provisions of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001? - HELD THAT:- In the present case, admittedly, the petitioner has imported 3 Nos.217 tons refrigerating equipment of compression type with screw compressor, the Compressor has already incorporated in the Amendment Act No.51 of 2002 and water cool and exchanger compressor and Marley SR 175 cooling towers 3 Nos., the word 'Air-Conditioner' is not mentioned in the invoice and that will not dis-entitle the State from imposing entry tax in accordance with the provisions of the said Act. Though the word 'air-conditioner' is not mentioned in the invoice issued by the manufacturers, the equipments and the utilisation of the equipments are only for air conditioning the business premises of the petitioner, who is running a Textile Shop. Therefore, the equipments imported, admittedly, are installed or commissioned and utilised for the purpose of air conditioning the business premises and therefore for all purpose, the equipments imported are the air-conditioners, within the meaning of Scheduled Goods under the Entry Tax Act. The learned counsel for the petitioner states that the entry tax as demanded had been paid. In view of the belated payment of tax, penalty was also imposed. However, the petitioner is at liberty to approach the Competent Authority if they are otherwise eligible for reduction or waiver of penalty under the provisions of the Act. Petition dismissed.
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