https://www.taxtmi.com/caselaws?id=286022 Entry tax under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 was held leviable on motor vehicles imported from outside India because the charging provision fastens tax on entry into the local area for use or sale, regardless of origin. The Court treated the statutory definitions and scheme as making the taxable event the entry itself, and applied the Supreme Court's ratio that foreign territory is simply outside the local area. A judicial direction for administrative waiver was refused because waiver is a policy matter for the Government and cannot be compelled by court order. The writ petitions were dismissed. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 10 Feb 2020 07:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286022 Entry tax under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 was held leviable on motor vehicles imported from outside India because the charging provision fastens tax on entry into the local area for use or sale, regardless of origin. The Court treated the statutory definitions and scheme as making the taxable event the entry itself, and applied the Supreme Court's ratio that foreign territory is simply outside the local area. A judicial direction for administrative waiver was refused because waiver is a policy matter for the Government and cannot be compelled by court order. The writ petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286022