https://www.taxtmi.com/caselaws?id=243250 A challenge to a show cause notice under the U.P. Entry of Goods into Local Areas Act, 2007 was not finally adjudicated in writ jurisdiction because the petitioner's objections had first to be examined by the competent authority. The dispute concerned whether sugar sales were made at the factory gate or whether selling agents introduced the goods into different local areas, thereby attracting entry tax and penalty. Although the legal issue had been addressed in earlier binding precedent, the factual determination on the situs and manner of sale remained open. The notice was therefore not quashed, and the authority was directed to decide the objections on merits by a reasoned order. en-us Wed, 18 Dec 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243250 A challenge to a show cause notice under the U.P. Entry of Goods into Local Areas Act, 2007 was not finally adjudicated in writ jurisdiction because the petitioner's objections had first to be examined by the competent authority. The dispute concerned whether sugar sales were made at the factory gate or whether selling agents introduced the goods into different local areas, thereby attracting entry tax and penalty. Although the legal issue had been addressed in earlier binding precedent, the factual determination on the situs and manner of sale remained open. The notice was therefore not quashed, and the authority was directed to decide the objections on merits by a reasoned order. Case-Laws VAT and Sales Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243250