Final VAT findings supported entry tax levy, and the Tribunal's contrary deletion was restored.

A contrary finding under entry tax proceedings was held perverse where the corresponding VAT finding that the purchases were from an unregistered dealer had attained finality and was not assailed. The Tribunal could not delete entry tax on the basis that there was no material to show such purchases when the admitted and unchallenged VAT conclusion, together with the confirmed levy on the connected turnover, already supported the assessment. The deletion of entry tax was therefore set aside and the levy assessed by the Assessing Authority was restored.

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Issues: Whether the Tribunal was justified in deleting the levy of entry tax on the ground that there was no material to show purchase of iron and steel from an unregistered dealer, when the corresponding finding under the value added tax proceedings had attained finality.

Analysis: The finding sustaining the purchase turnover from an unregistered dealer under the value added tax proceedings was not assailed, and the connected levy, apart from the accepted interstate and import purchases, had already been confirmed. In that situation, the Tribunal could not take a contrary view under the entry tax proceedings without any supporting discussion or evidence. The contrary finding was held to be perverse because it ignored the admitted and unchallenged conclusion that the relevant purchases were from an unregistered dealer.

Conclusion: The deletion of entry tax was set aside and the levy assessed by the Assessing Authority was restored.

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