https://www.taxtmi.com/caselaws?id=163314 Entry tax under the Assam Entry Tax Act, 2001 is imposed on the statutory importer of scheduled goods brought into a local area, and the Act contains no authority to recover that tax from a purchaser after the sale is concluded. The text states that once the wheat sale price had been fixed and realised, the seller could not unilaterally enhance the agreed price by passing on its entry tax burden to the buyer. On that reasoning, the demand against the purchaser was said to be unsustainable because liability remained with the importer and could not be shifted in the absence of legislative authority. en-us Thu, 23 Nov 2006 00:00:00 +0530 Mon, 31 Mar 2014 12:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163314 Entry tax under the Assam Entry Tax Act, 2001 is imposed on the statutory importer of scheduled goods brought into a local area, and the Act contains no authority to recover that tax from a purchaser after the sale is concluded. The text states that once the wheat sale price had been fixed and realised, the seller could not unilaterally enhance the agreed price by passing on its entry tax burden to the buyer. On that reasoning, the demand against the purchaser was said to be unsustainable because liability remained with the importer and could not be shifted in the absence of legislative authority. Case-Laws VAT and Sales Tax Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163314