https://www.taxtmi.com/caselaws?id=200095 A contractual supply rate stated to be inclusive of royalty, statutory taxes and levies, including entry tax, but exclusive of VAT at 4% was held not to justify deduction from coal supply bills where VAT had been paid. Coal being a declared good, Assam VAT applied at 4%, and the Assam Entry Tax Act barred entry tax on specified goods already subject to VAT when sold by a registered dealer. The later invalidation of the Entry Tax Act did not support the deduction, especially in light of the validating provision in the 2008 Act. The deducted amount was therefore refundable to the supplier. en-us Wed, 11 Jan 2017 00:00:00 +0530 Wed, 21 Mar 2018 07:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200095 A contractual supply rate stated to be inclusive of royalty, statutory taxes and levies, including entry tax, but exclusive of VAT at 4% was held not to justify deduction from coal supply bills where VAT had been paid. Coal being a declared good, Assam VAT applied at 4%, and the Assam Entry Tax Act barred entry tax on specified goods already subject to VAT when sold by a registered dealer. The later invalidation of the Entry Tax Act did not support the deduction, especially in light of the validating provision in the 2008 Act. The deducted amount was therefore refundable to the supplier. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200095