https://www.taxtmi.com/caselaws?id=176959 Entry tax on imported motor vehicles under the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 was treated as attaching to the entry of the vehicle into the local area, and non-recovery at the check post did not extinguish the levy. The reduced tax rate under Section 4(2) was described as conditional on strict compliance with the prescribed declaration and document-production requirements, so failure to follow the Rules defeated the concessional claim. Penalty and interest were also stated to be recoverable because the Act expressly provided for penalty and incorporated the allied sales tax provisions for enforcement. en-us Thu, 10 Feb 2000 00:00:00 +0530 Thu, 31 Dec 2015 16:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176959 Entry tax on imported motor vehicles under the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 was treated as attaching to the entry of the vehicle into the local area, and non-recovery at the check post did not extinguish the levy. The reduced tax rate under Section 4(2) was described as conditional on strict compliance with the prescribed declaration and document-production requirements, so failure to follow the Rules defeated the concessional claim. Penalty and interest were also stated to be recoverable because the Act expressly provided for penalty and incorporated the allied sales tax provisions for enforcement. Case-Laws VAT and Sales Tax Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176959