Entry tax applies to imported machinery and parts where the goods fall within the statutory schedule entry.

Imported machines and parts were held liable to entry tax under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 because they fell within Item 2 of the Schedule. The controversy was treated as covered by an earlier decision upholding the validity of the Act, and the statutory entry was applied to the imported goods. The issue was answered against the assessee and in favour of the Revenue, and the revision petitions failed as the disputed goods were found exigible to entry tax.

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Issues: Whether entry tax was leviable on machines and parts imported from outside the country under the U.P. Tax on Entry of Goods into Local Areas Act, 2007.

Analysis: The controversy was treated as covered by an earlier decision upholding the validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007. The goods imported by the assessee were found to fall within Item 2 of the Schedule to that Act, and the question was answered on the basis that the entry tax provision applied to such goods.

Conclusion: The issue was answered against the assessee and in favour of the Revenue; the imported machines and parts were held taxable.

Final Conclusion: The revision petitions failed because the disputed goods were held exigible to entry tax under the governing entry tax enactment.

Ratio Decidendi: Goods imported from outside the country are liable to entry tax when they fall within the applicable schedule entry under the entry tax statute whose validity stands upheld.

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