2025 (9) TMI 1266 - SCH - VAT / Sales Tax

Appeal dismissed on entry tax levy; matter governed by binding precedent and prior order, no fresh adjudication

Union Of India Thr. General Manager And Anr. Versus Additional Commissioner Grade-I And Ors.

Appeal dismissed. The SC declined fresh adjudication of the levy of entry tax on goods brought into the local area, holding the matter governed by ... Levy of entry tax on goods brought into the local area - HELD THAT:- It is not required to adjudicate these appeals in view of the pronouncement of judgment by this Court in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors. [2016 (11) TMI 545 - SUPREME COURT (LB)] as also keeping in view the order passed by this Court in Senior Divisional Mechanical Engineer vs. State of Orissa & Others [2008 (8) TMI 927 - SUPREME COURT]. Appeal dismissed. The appeals by the Union of India, through General Manager, North Central Railway, challenge the High Court order dated 03.04.2013 holding that the Railways is 'liable to pay entry tax on goods brought into the local area.' The Supreme Court declined to adjudicate the substantive issue in view of its pronouncement in Jindal Stainless Ltd. & Anr. v. State of Haryana & Ors., (2017) 12 SCC 1 and its earlier order in Senior Divisional Mechanical Engineer v. State of Orissa & Others (decided 07.08.2008). The appeals are accordingly 'dismissed.' The Court 'reserved the liberty for the parties to challenge the Assessment Order in accordance with law.' As a consequence of dismissal, the application for intervention/impleadment stands disposed of. Essential legal posture: standing High Court finding of liability for entry tax remains operative subject to any challenge to the Assessment Order under the appropriate legal procedures.