https://www.taxtmi.com/caselaws?id=385447 The court held that the levy of Entry Tax at 12.5% on Excavators, treating them as motor vehicles, was illegal, discriminatory, and violative of Article 304(a) of the Constitution. The state was directed not to levy Entry Tax on Excavators beyond the VAT rate of 4%. The petitions were allowed, and the impugned orders levying Entry Tax at 12.5% were quashed. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 06 Sep 2019 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385447 The court held that the levy of Entry Tax at 12.5% on Excavators, treating them as motor vehicles, was illegal, discriminatory, and violative of Article 304(a) of the Constitution. The state was directed not to levy Entry Tax on Excavators beyond the VAT rate of 4%. The petitions were allowed, and the impugned orders levying Entry Tax at 12.5% were quashed. Case-Laws VAT and Sales Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385447