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<h1>Entry Tax Assessment Criteria for Arhitya: Market Value, Farmer Price + Commission Excl. Taxes</h1> The High Court of Madhya Pradesh held that for entry tax assessment on arhitya, market value should be the price paid to farmers plus commission, ... - The High Court of Madhya Pradesh ruled in a reference under the Entry Tax Act that market value for entry tax assessment on arhitya should be the price paid to farmers plus commission, excluding sales tax and other taxes. The Tribunal's decision in favor of the assessee was upheld, citing a previous case precedent. The reference was answered in the affirmative.
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