https://www.taxtmi.com/caselaws?id=162803 The court upheld the assessment of the JCB loader for entry tax, ruling it exigible to tax under the Act. The limitation provision did not apply due to the petitioner's failure to file a return. The court directed consideration of the claim for reduction of tax paid in the purchasing State. For the HMT 2522 Tractor, the court found it registered as a motor vehicle in Tamil Nadu and set aside the assessment orders for review. The court dismissed challenges to assessment order validity and clarified the applicability of the limitation provision. The assessing authority was directed to reconsider the petitioner's claims and reassess the tractor's tax liability. en-us Thu, 15 Jul 2004 00:00:00 +0530 Fri, 14 Mar 2014 15:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162803 The court upheld the assessment of the JCB loader for entry tax, ruling it exigible to tax under the Act. The limitation provision did not apply due to the petitioner's failure to file a return. The court directed consideration of the claim for reduction of tax paid in the purchasing State. For the HMT 2522 Tractor, the court found it registered as a motor vehicle in Tamil Nadu and set aside the assessment orders for review. The court dismissed challenges to assessment order validity and clarified the applicability of the limitation provision. The assessing authority was directed to reconsider the petitioner's claims and reassess the tractor's tax liability. Case-Laws VAT and Sales Tax Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162803