TMI Blog2023 (8) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... alers across the State were exported as such or sold to exporters - non-application of mind - violation of principles of natural justice - HELD THAT:- This Court finds that there is no finding in the assessment order with regard to the above objections which relates to the jurisdiction to levy tax. It is rudimentary that when objections are raised, the same ought to be dealt with by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sudakar For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 28.12.2020 levying entry tax on granites on the premise that the goods viz., granites which were purchased from dealers across the State were exported as such or sold to exporters. Admittedly, the sale by the petitioner of such goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thane others reported in 86 STC 363 . The following portions of the judgment is extracted hereunder: To sum up :..... In view of constitutional bar, octroi is not leviable if the goods are not brought into the octroi area for purposes of consumption or use in the area but for export and in fact exported by the importer himself or the sale by him occasions the export. 3. Though the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter back to the Assessing Authority to redo the assessment. The petitioner is permitted to file fresh objections within a period of 4 weeks from the date of receipt of a copy of this order. It is open to the petitioner to place reliance on the judgment of the Hon'ble Supreme Court in the case of Tata Engineering Locomotive Company Ltd., referred supra. It is also open to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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