https://www.taxtmi.com/caselaws?id=342436 Entry tax paid for bringing goods into a local area was held to form part of turnover of sale and sale price under the U.P. VAT Act where the taxing statute does not authorise the dealer to recover that levy from the purchaser. The governing test is whether the statute permits pass-through of the tax; if it does, the amount is excluded from turnover and sale price, but if it does not, the tax becomes part of the transaction price structure. Distinguishing the cited entry-tax decisions, the court noted that the U.P. Tax on Entry of Goods into Local Areas Act, 2007 contains no provision allowing recovery from the purchaser, so the entry tax remains liable to VAT. en-us Thu, 27 Apr 2017 00:00:00 +0530 Thu, 04 May 2017 07:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342436 Entry tax paid for bringing goods into a local area was held to form part of turnover of sale and sale price under the U.P. VAT Act where the taxing statute does not authorise the dealer to recover that levy from the purchaser. The governing test is whether the statute permits pass-through of the tax; if it does, the amount is excluded from turnover and sale price, but if it does not, the tax becomes part of the transaction price structure. Distinguishing the cited entry-tax decisions, the court noted that the U.P. Tax on Entry of Goods into Local Areas Act, 2007 contains no provision allowing recovery from the purchaser, so the entry tax remains liable to VAT. Case-Laws VAT and Sales Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342436