https://www.taxtmi.com/caselaws?id=338650 Entry tax on tractors could not be levied at 15% by treating them as motor vehicles where similar tractors under the local tax regime attracted only 5% VAT. The Gujarat HC held that the entry tax scheme is designed to maintain parity between goods imported from outside the State and similar goods manufactured within the State, and that a levy exceeding the local tax burden is discriminatory and contrary to Article 304(a). The later exemption notification and input tax credit did not cure the defect in the levy, so entry tax could not be charged beyond the VAT rate applicable to tractors. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 09 Feb 2017 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338650 Entry tax on tractors could not be levied at 15% by treating them as motor vehicles where similar tractors under the local tax regime attracted only 5% VAT. The Gujarat HC held that the entry tax scheme is designed to maintain parity between goods imported from outside the State and similar goods manufactured within the State, and that a levy exceeding the local tax burden is discriminatory and contrary to Article 304(a). The later exemption notification and input tax credit did not cure the defect in the levy, so entry tax could not be charged beyond the VAT rate applicable to tractors. Case-Laws VAT and Sales Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338650