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2024 (1) TMI 768 - ALLAHABAD HIGH COURTInclusion of coal unloading charges in the value of goods defined u/s 2(h) Entry Tax Act 2007 which are incurred for emptying the railway wagons within the stipulated time after the transportation of goods into the local area - imposition of entry tax on Loco Diesel Charges and Salary of Loco Staff incurred for bring coal from Dadri Plant to Coal Handling Plant after the transportation of goods into the local area - HELD THAT:- It is clear that the Tribunal erred in law in not considering the issue as to whether the charges with regard to both the issues were incurred prior to entry of the goods in the local area or were incurred subsequent to entry of goods in local area - questions are answered in favour of the revisionist and against the revenue. The matter is remanded to the Tribunal for consideration afresh. Imposition of entry tax in the hands of the applicant on purchases made by contractors against 20 Form 38 - HELD THAT:- There is no infirmity in the order passed by the Tribunal being the last fact finding body. Accordingly, this question is answered against the assessee and in favour of the revenue. The writ petition is disposed of.
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