https://www.taxtmi.com/caselaws?id=162779 The court upheld the demand for entry tax and penalty on the purchase and import of specialized vehicles, determining that they qualified as motor vehicles under the relevant legislation. The argument that the vehicles were not brought for use as motor vehicles to attract entry tax was rejected. The petitioner's status as a Central Government undertaking did not qualify for tax exemption under the Entry Tax Act. The court clarified the basis for assessing entry tax, specifying that only the chassis and cabin value should be considered, excluding the value of machinery and equipment. Authorities were instructed to reevaluate the tax assessment accordingly. en-us Wed, 01 Mar 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162779 The court upheld the demand for entry tax and penalty on the purchase and import of specialized vehicles, determining that they qualified as motor vehicles under the relevant legislation. The argument that the vehicles were not brought for use as motor vehicles to attract entry tax was rejected. The petitioner's status as a Central Government undertaking did not qualify for tax exemption under the Entry Tax Act. The court clarified the basis for assessing entry tax, specifying that only the chassis and cabin value should be considered, excluding the value of machinery and equipment. Authorities were instructed to reevaluate the tax assessment accordingly. Case-Laws VAT and Sales Tax Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162779