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HC held that the impugned assessment order revealed a categorical factual finding supporting the petitioner's position that no entry tax was realized from customers during sales. Pursuant to the 18.10.2006 circular, the HC modified the Additional Commissioner's order, restraining recovery of entry tax for the specified period from 01.04.2005 to 29.05.2005. The assessment order was consequently amended to preclude entry tax collection, effectively granting relief to the petitioner and disposing of the petition with a favorable outcome.
HC held that the impugned assessment order revealed a categorical factual finding supporting the petitioner's position that no entry tax was realized from customers during sales. Pursuant to the 18.10.2006 circular, the HC modified the Additional Commissioner's order, restraining recovery of entry tax for the specified period from 01.04.2005 to 29.05.2005. The assessment order was consequently amended to preclude entry tax collection, effectively granting relief to the petitioner and disposing of the petition with a favorable outcome.
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