https://www.taxtmi.com/caselaws?id=158273 For entry tax valuation, the assessable market value or sale price of bauxite brought into a local area does not include transportation charges unless the statute expressly permits their inclusion. The dispute concerned bauxite extracted from the assessee's own quarries and transported to Korba for use in its plant, but the valuation question was treated as covered by an earlier decision between the same parties. The legal principle applied was that transport costs are excluded from the taxable value for entry tax purposes. The issue was answered in favour of the assessee and against the Revenue. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 19 Oct 2013 14:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158273 For entry tax valuation, the assessable market value or sale price of bauxite brought into a local area does not include transportation charges unless the statute expressly permits their inclusion. The dispute concerned bauxite extracted from the assessee's own quarries and transported to Korba for use in its plant, but the valuation question was treated as covered by an earlier decision between the same parties. The legal principle applied was that transport costs are excluded from the taxable value for entry tax purposes. The issue was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158273