https://www.taxtmi.com/caselaws?id=249809 Under the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Act, 1996, liability for entry tax arises from the charging provision and falls on the importer, meaning the person who actually brings, or causes the vehicle to be brought, into the local area for use or sale. A definition clause cannot by itself create tax liability. On the stated facts, the lessee took delivery of the dumpers and caused their entry into the State for its own use, so the lessee was the importer for levy purposes. The owner was not liable merely because it retained title, and the assessment and demand were unsustainable against it. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 24 Jul 2014 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249809 Under the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Act, 1996, liability for entry tax arises from the charging provision and falls on the importer, meaning the person who actually brings, or causes the vehicle to be brought, into the local area for use or sale. A definition clause cannot by itself create tax liability. On the stated facts, the lessee took delivery of the dumpers and caused their entry into the State for its own use, so the lessee was the importer for levy purposes. The owner was not liable merely because it retained title, and the assessment and demand were unsustainable against it. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249809