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2021 (11) TMI 459 - HC - VAT and Sales TaxLevy of Entry tax - classification of goods - machinery, imported for use of installation of electronic exchange for providing telephone services to the public at large - U.P. Tax on Entry of Goods Act - HELD THAT:- The issue is not res integra. This Court, on various occasions, has come to the conclusion that inter - parties have decided the issue against the applicant and in favour of the Revenue. This Court, on identical set of facts in DOOR SANCHAR MAHA PRABANDHAK VERSUS COMMISSIONER, COMMERCIAL TAXES, UP., LUCKNOW [2012 (11) TMI 1043 - ALLAHABAD HIGH COURT] has held that it is clear that during the assessment year under consideration, the equipments which were imported by the revisionist-assessee, were the machinery and its part and the value of the same was more than ten lacs. So, the same is subject to entry tax. The authorities were justified in levying entry tax on the import and hence, no substantial question of law arises - revision dismissed.
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