2015 (11) TMI 326

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..... oyal for the petitioners. The Standing Counsel, Finance Department and R. Dubey for the respondents. ORDER The petitioner imports tea from outside and blends the same with the local varieties and sells the same in packed condition inside the State and outside the State in course of inter-State trade and commerce. The petitioner sought for opinion of the Commissioner regarding the applicability .....

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..... hall be paid by every importer of such goods: Provided that no entry tax shall be levied under this section on the entry of specified goods into a local area, if it is proved to the satisfaction of the assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax has been paid by the importer or any other person under thi .....

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..... ler registered under the Central Sales Tax Act, 1956;  (iii) if such specified goods are imported into a local area in the course of import from outside the territory of India: Provided that, if any such dealer, after importing the specified goods, consumes such goods in any form or deals with such goods in any other manner, he shall inform the assessing authority before the 21st day of t .....

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..... lue. (4) The State Government may, by notification in the Official Gazette, in the public interest or taking into account the infrastructure and amenities provided or to be provided to facilitate trade and commerce, vary the rates of tax of the specified goods and on such notification being issued, the Schedule shall be deemed to have been amended accordingly: Provided that the rate of tax to .....

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..... h for the local sale of local variety and after blending with the imported goods, VAT is paid and for inter-State sale Central sales tax is paid and the tea even after blending very much remains as specified goods. In that view of the matter, the levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. The impugned orders passed are quashed.
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