https://www.taxtmi.com/caselaws?id=245630 Entry tax liability on imported machinery and crude oil was upheld against the assessee, with the Tribunal's treatment of the cited authorities left undisturbed on those questions. On valuation, only expenses incurred up to the point the goods are brought into the local area form part of the taxable value; customs duty, port charges, freight and insurance incurred after entry are excluded. Charges attributable to internal movement or use after entry could not be added, while pre-entry expenses remained includible. The revision therefore succeeded only in part, and the Tribunal's order was modified to that extent. en-us Wed, 26 Mar 2014 00:00:00 +0530 Thu, 23 Jul 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245630 Entry tax liability on imported machinery and crude oil was upheld against the assessee, with the Tribunal's treatment of the cited authorities left undisturbed on those questions. On valuation, only expenses incurred up to the point the goods are brought into the local area form part of the taxable value; customs duty, port charges, freight and insurance incurred after entry are excluded. Charges attributable to internal movement or use after entry could not be added, while pre-entry expenses remained includible. The revision therefore succeeded only in part, and the Tribunal's order was modified to that extent. Case-Laws VAT and Sales Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245630