https://www.taxtmi.com/caselaws?id=163700 Entry tax liability arose when the motor vehicles entered the local area, and payment of sales tax under a different head did not discharge the statutory obligation under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The statutory scheme required compliance in the prescribed manner, and section 4 did not excuse non-payment of entry tax but only provided for reduction or set-off where the Act permitted it. Failure to pay entry tax as required justified the penalty under section 15(2), and the reduced penalty of Rs. 10,000 under section 15(1) was sustained. The challenge to the revisional order therefore failed. en-us Fri, 12 Aug 2005 00:00:00 +0530 Tue, 08 Apr 2014 10:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163700 Entry tax liability arose when the motor vehicles entered the local area, and payment of sales tax under a different head did not discharge the statutory obligation under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The statutory scheme required compliance in the prescribed manner, and section 4 did not excuse non-payment of entry tax but only provided for reduction or set-off where the Act permitted it. Failure to pay entry tax as required justified the penalty under section 15(2), and the reduced penalty of Rs. 10,000 under section 15(1) was sustained. The challenge to the revisional order therefore failed. Case-Laws VAT and Sales Tax Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163700