https://www.taxtmi.com/caselaws?id=221083 Exemption from entry tax under Section 3(1) depends on the vehicle's registration, the period of registration, and its use; the authority cannot insist on family card details, bank account particulars, employment certificates, school records, or house particulars where the registration certificate already contains the relevant address information. In the absence of any allegation that the registered address was bogus or fraudulent, an enquiry extending beyond the statutory requirements was outside the scope of Section 3(1). The impugned orders were unsustainable and were set aside, and the authority was directed to verify the original registration certificates and decide the matter afresh. en-us Mon, 10 Dec 2012 00:00:00 +0530 Thu, 21 Feb 2013 07:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221083 Exemption from entry tax under Section 3(1) depends on the vehicle's registration, the period of registration, and its use; the authority cannot insist on family card details, bank account particulars, employment certificates, school records, or house particulars where the registration certificate already contains the relevant address information. In the absence of any allegation that the registered address was bogus or fraudulent, an enquiry extending beyond the statutory requirements was outside the scope of Section 3(1). The impugned orders were unsustainable and were set aside, and the authority was directed to verify the original registration certificates and decide the matter afresh. Case-Laws VAT and Sales Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221083