https://www.taxtmi.com/caselaws?id=383594 Under the U.P. entry tax schedule, taxability turned on the value of each identifiable machine or spare part, not on the aggregated value of multiple distinct items imported together. The High Court applied strict construction of the taxing entry and held that only a single machinery or an individual spare part valued at Rs. 10,00,000 or more attracted entry tax. Multiple machines or parts below that threshold did not become taxable merely because their composite value exceeded the limit. The Commissioner's circular was consistent with this individual-value test, and the earlier view adopting that approach was followed. en-us Thu, 18 Jul 2019 00:00:00 +0530 Sat, 27 Jul 2019 07:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383594 Under the U.P. entry tax schedule, taxability turned on the value of each identifiable machine or spare part, not on the aggregated value of multiple distinct items imported together. The High Court applied strict construction of the taxing entry and held that only a single machinery or an individual spare part valued at Rs. 10,00,000 or more attracted entry tax. Multiple machines or parts below that threshold did not become taxable merely because their composite value exceeded the limit. The Commissioner's circular was consistent with this individual-value test, and the earlier view adopting that approach was followed. Case-Laws VAT and Sales Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383594