https://www.taxtmi.com/caselaws?id=167733 Forfeiture of excess entry tax under the Karnataka Tax on Entry of Goods Act could not be sustained where the authorities failed to consider the earlier precedent treating tractors as agricultural machinery for exemption purposes and did not properly examine the assessee's material on whether the tax burden had been passed on to consumers. On that basis, the orders of the assessing authority, first appellate authority and Tribunal were set aside, and the matter was remanded for fresh adjudication in accordance with law. en-us Mon, 01 Oct 2012 00:00:00 +0530 Tue, 06 Jan 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167733 Forfeiture of excess entry tax under the Karnataka Tax on Entry of Goods Act could not be sustained where the authorities failed to consider the earlier precedent treating tractors as agricultural machinery for exemption purposes and did not properly examine the assessee's material on whether the tax burden had been passed on to consumers. On that basis, the orders of the assessing authority, first appellate authority and Tribunal were set aside, and the matter was remanded for fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167733