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Tata Tea Ltd. and another Versus State of Assam and others

2015 (11) TMI 326 - GAUHATI HIGH COURT

Levy of entry tax - 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 - Held that:- Entry 40 of the Schedule discloses that tea is specified goods. Upon reading of sub-sections (1) and (2) of section 2, the view taken by the Commissioner does not appear to be correct. It may be that the petitioner imports the tea from outside and a part of it is .....

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Central sales tax is paid and the tea even after blending very much remains as specified goods. - levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. - Decided in favor of assessee. - W. P. (C) No. 3938 of 2009 - Dated:- 4-3-2015 - SREEDHAR RAO K. ACTG. C. J. AND SAIKIA P. K. J. Dr. Ashok Saraf, Senior Advocate, D. Baruah, Miss N. Hawelia, MS M. L. Gope, S. Chetia and A. Goyal for the petitioners. The Standing Counsel, Finance Department an .....

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l varieties; therefore, entry tax attracts and levied the same. The petitioner aggrieved by the same opinion and levy of entry tax, has filed this writ petition against the opinion and levy of entry tax. The relevant provisions of section 3 of the Entry Tax Act are extracted below: "3. (1) Subject to the other provisions of this Act, there shall be levied and collected an entry tax on the entry of specified goods into any local area for consumption, use or sale therein, at the rates respect .....

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or any other person under this Act in respect of the same goods. (2) Notwithstanding anything contained in sub-section (1), and subject to production of documentary proof, no entry tax shall be levied on such specified goods, which are also taxable under the Assam Value Added Tax Act, 2003,- (i) if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 for the purpose of resale and such goods are sold inside the State and the dealer .....

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rovided 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 the month, succeeding the month in which such goods are so consumed or dealt with and pay the tax, which would have been otherwise leviable under the provisions of this Act. (3) Where the specified goods, the sales of which are exempted under the Assam Value Added Tax Act, 2003 for reaso .....

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