https://www.taxtmi.com/caselaws?id=163128 The High Court found in favor of the petitioner in a challenge to the levy of entry tax on imported machines in an industrial area. The court held that the entry tax was not compensatory in nature, citing a previous case where a similar tax was declared ultra vires. The impugned circular was quashed, and the respondents were restrained from collecting entry tax on the imported machines. The court awarded costs to the petitioner based on the lack of evidence supporting the compensatory nature of the tax. en-us Mon, 02 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163128 The High Court found in favor of the petitioner in a challenge to the levy of entry tax on imported machines in an industrial area. The court held that the entry tax was not compensatory in nature, citing a previous case where a similar tax was declared ultra vires. The impugned circular was quashed, and the respondents were restrained from collecting entry tax on the imported machines. The court awarded costs to the petitioner based on the lack of evidence supporting the compensatory nature of the tax. Case-Laws VAT and Sales Tax Mon, 02 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163128