https://www.taxtmi.com/caselaws?id=167680 Freight and transportation charges forming part of the composite cost of goods brought into a local area were includible in the value for entry tax, so the tax base was not confined to the invoice price alone. The 2007 entry tax regime was treated as operating retrospectively from 1 November 1999, so it applied to the assessment year 2003-04 notwithstanding pending challenge before the Supreme Court. On both grounds, the levy was upheld and the Tribunal's order was sustained. en-us Mon, 08 Oct 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167680 Freight and transportation charges forming part of the composite cost of goods brought into a local area were includible in the value for entry tax, so the tax base was not confined to the invoice price alone. The 2007 entry tax regime was treated as operating retrospectively from 1 November 1999, so it applied to the assessment year 2003-04 notwithstanding pending challenge before the Supreme Court. On both grounds, the levy was upheld and the Tribunal's order was sustained. Case-Laws VAT and Sales Tax Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167680