Entry tax value of goods requires proof that transport-related charges were incurred before local area entry.

Coal unloading charges, loco diesel charges, and salary of loco staff could not be included in the "value of goods" under section 2(h) of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 unless it was first established that those expenses related to the goods up to their entry into the local area. The HC held that the Tribunal had failed to examine whether the impugned charges were incurred before or after entry, which was the ative factual issue for inclusion. The questions were answered in the negative and the matter was remitted to the Tribunal for fresh consideration.

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Issues: Whether coal unloading charges, loco diesel charges, and salary of loco staff were includible in the value of goods under section 2(h) of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007.

Analysis: The definition of "value of goods" was considered in the context of charges relating to purchase and transportation of goods into the local area. The decisive question was whether the impugned charges were incurred before the goods entered the local area or only after such entry. The Tribunal had not examined this material aspect and had proceeded without determining the point at which the respective charges were incurred.

Conclusion: The questions were answered in the negative and the matter was remitted to the Tribunal for fresh consideration.

Ratio Decidendi: For inclusion in the value of goods under section 2(h), the relevant charges must be shown to relate to the goods up to their entry into the local area, and post-entry charges cannot be added without such determination.

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