https://www.taxtmi.com/caselaws?id=378352 VAT shown in the invoice formed part of the import value for entry tax under the Assam Entry Tax Act because the charging scheme treats the invoice value as including charges incidentally levied on the purchase of the goods. The Court held that the relevant entry point was delivery of crude oil through the pipeline into the local area, and that VAT, being incidental to the purchase and reflected in the invoice, fell within the assessable base even without express statutory mention. The assessment was therefore upheld and the challenge failed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 12 Apr 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378352 VAT shown in the invoice formed part of the import value for entry tax under the Assam Entry Tax Act because the charging scheme treats the invoice value as including charges incidentally levied on the purchase of the goods. The Court held that the relevant entry point was delivery of crude oil through the pipeline into the local area, and that VAT, being incidental to the purchase and reflected in the invoice, fell within the assessable base even without express statutory mention. The assessment was therefore upheld and the challenge failed. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378352