https://www.taxtmi.com/caselaws?id=156167 For entry tax on goods purchased through an arhitya, market value is to be determined by reference to the price actually paid by the arhitya where the purchase price is not otherwise known. Expenses referable to the transaction are excluded from that value, so sales tax and other taxes could not be included in the assessable market value. The question was answered in favour of the assessee and against the department. en-us Thu, 22 Sep 1988 00:00:00 +0530 Sat, 14 Sep 2013 13:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156167 For entry tax on goods purchased through an arhitya, market value is to be determined by reference to the price actually paid by the arhitya where the purchase price is not otherwise known. Expenses referable to the transaction are excluded from that value, so sales tax and other taxes could not be included in the assessable market value. The question was answered in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156167