9911796707
TMI Blog2023 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, Ghaziabad by which levy of entry tax amounting to Rs. 5,00,000/- on purchase turnover of Rs. 1,00,00,000/- determined under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as, 'the Entry Tax') has been set aside. The revision was admitted vide order dated 04.04.2023 on the following question of law:- "Whether on the facts and the circumstances of the case, the Tribunal was legally justified in setting aside the levy of entry tax amounting to Rs. 5,00,000/- on a turnover of purchase of iron & steel from unregistered person amounting to Rs. 1,00,00,000/- when the same turnover was upheld under the U.P. VAT Act 2008 by the Tribunal in its common order dated 17.11.2022?" Learned ACSC s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Authority on various other grounds, has been confirmed; meaning thereby, purchases from unregistered dealer have been confirmed. He further submits that while passing the order under the Entry Tax Act, without discussing a word, the Tribunal has wrongly held that the respondent has not purchased iron & steel from unregistered dealer and therefore, the Assessing Authority was not justified in fixing the purchases of Rs. 1 crore and levying tax of Rs. 5 lacs and the Tribunal deleted the levy of entry tax amounting to Rs. 5 lacs. He further submits that the Tribunal was not justified in holding that the levy of entry tax being made without any material or evidence. He prays for allowing the revision. Per contray, learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered dealer have been confirmed upto the Tribunal. Once the said finding is not assailed by the respondent, the Tribunal was not correct in holding that the respondent has not made purchase of iron & steel from unregistered dealer. The Tribunal, by the impugned order, has tried to blow hot & cold at the same time. It may further be observed that the Tribunal, while recording the finding under the Entry Tax Act that the purchased have not been made from unregistered dealer by the respondent, has neither made any discussion, nor any material was brought on record to justify the said observation. Once it has been held that under the UP VAT Act purchases from unregistered dealer have been made, the Tribunal's observation that no purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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