2012 (5) TMI 594 - HC - VAT and Sales Tax

Allahabad HC dismisses revision challenging entry tax deletion under U.P. law

The Allahabad HC dismissed the revision challenging the deletion of entry tax for 2003-04 under the U.P. Entry on Goods Into Local Area Act, 2007. The ... Entry tax under U.P. Entry of Goods Into Local Area Act, 2007 - Deletion of entry tax - Evidence to establish movement of goods between local areas - No question of lawEntry tax under U.P. Entry of Goods Into Local Area Act, 2007 - Evidence to establish movement of goods between local areas - Deletion of entry tax - Whether the tribunal was justified in deleting the entry tax for the year 2003-04 on the ground that there was no evidence of movement of goods from one local area to a different local area - HELD THAT: - The tribunal found absence of evidence establishing that the goods were moving from one local area to a different local area. Applying that factual finding to the charge of entry tax under the relevant Act, the tribunal deleted the entry tax for 2003-04. The High Court, on review, accepted the tribunal's factual conclusion and held that the deletion was justified on that basis. Because the decision rests on the factual finding of non-establishment of inter-local-area movement, no question of law arose for the High Court to decide.Revision dismissed; tribunal's deletion of entry tax for 2003-04 upheld.Final Conclusion: The High Court dismissed the revision, upholding the tribunal's deletion of entry tax for 2003-04 on the factual ground that there was no evidence of movement of goods between different local areas, and found no question of law to be decided. The Allahabad High Court dismissed the revision regarding the deletion of entry tax for the year 2003-04 under the U.P. Entry on Goods Into Local Area Act, 2007. The tribunal found no evidence of goods moving between local areas, justifying the deletion of entry tax. No question of law was involved in the decision.