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of <h1>Madras High Court Upholds Entry Tax on Imported Vehicles</h1> <h3>Aashish Gulati Versus The State of Tamil Nadu and Ors.</h3> The Co-ordinate Bench of the Madras High Court upheld the applicability of Entry Tax on imported vehicles entering Tamil Nadu under the Tamil Nadu Tax on ... Levy of Entry Tax - imported vehicles entering into the State of Tamil Nadu - Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - HELD THAT:- The issue decided in the case of V. KRISHNAMURTHY VERSUS STATE OF TAMIL NADU AND OTHERS [2019 (1) TMI 1714 - MADRAS HIGH COURT] where it was held that the petitioners are liable to pay entry tax on imported vehicles brought into the State of Tamil Nadu for use or for sale. Petition dismissed. Issues:Controversy over Entry Tax on imported vehicles under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.Analysis:The judgment of the Co-ordinate Bench of the Madras High Court established that Entry Tax is applicable to imported vehicles entering Tamil Nadu under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The Co-ordinate Bench referred to a previous case, V. Krishnamurthy Vs. State of Tamil Nadu, where it was emphasized that the levy of entry tax on imported vehicles was upheld. The judgment highlighted that the petitioners' requests were not tenable, leading to the dismissal of the writ petitions. The Co-ordinate Bench further discussed various cases, including M/s. Sumitomo Corporation v. State of Tamil Nadu and another, W.P. No. 8738 of 1999, and Aashish Gulati v. The State of Tamil Nadu, to provide a comprehensive overview of the legal precedents in this matter. It was noted that the decisions of the Hon'ble Supreme Court in similar cases supported the imposition of entry tax on imported vehicles. As a result, the writ petitions challenging the levy of entry tax on imported vehicles were dismissed, and the petitioners were held liable to pay the entry tax on such vehicles brought into Tamil Nadu for use or sale. The Co-ordinate Bench also clarified that no separate order was necessary to address the issue, as the decision of the Hon'ble Supreme Court in Fr. William Fernandez covered the matter adequately. Additionally, the Co-ordinate Bench emphasized that administrative waivers of taxes were not applicable in this scenario, leading to the dismissal of the connected miscellaneous petitions. The judgment concluded by dismissing the present writ petition and connected miscellaneous petitions, with no costs imposed on the parties involved.
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