https://www.taxtmi.com/caselaws?id=249406 Entry tax under the U.P. entry tax law applies only to goods covered by the Schedule, and iron scrap stood excluded after amendment. The dispute turned on whether the rail line material was genuine iron scrap or defective or rejected goods under the Central Sales Tax framework. The court held that this character could not be determined merely from invoice or transport descriptions; the proper test is how the originating seller treated and sold the goods. Because the record showed no adequate inquiry into the railway's characterisation of the material, the Tribunal's finding was unsustainable. The matter was remanded for fresh factual determination and consideration of additional evidence. en-us Tue, 15 May 2012 00:00:00 +0530 Sat, 12 Jul 2014 20:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249406 Entry tax under the U.P. entry tax law applies only to goods covered by the Schedule, and iron scrap stood excluded after amendment. The dispute turned on whether the rail line material was genuine iron scrap or defective or rejected goods under the Central Sales Tax framework. The court held that this character could not be determined merely from invoice or transport descriptions; the proper test is how the originating seller treated and sold the goods. Because the record showed no adequate inquiry into the railway's characterisation of the material, the Tribunal's finding was unsustainable. The matter was remanded for fresh factual determination and consideration of additional evidence. Case-Laws VAT and Sales Tax Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249406