https://www.taxtmi.com/caselaws?id=286054 Entry tax is leviable on imported vehicles entering Tamil Nadu under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The Court treated the issue as covered by binding coordinate Bench precedent in V. Krishnamurthy, which had applied the Supreme Court's ruling upholding such levy and rejected the contrary Division Bench view. The pari materia reasoning was accepted, and the writ petition challenging the tax was dismissed. Arguments based on administrative waiver were not pursued in a way that altered the legal conclusion, and the connected miscellaneous petitions were also dismissed without costs. en-us Thu, 14 Nov 2019 00:00:00 +0530 Mon, 10 Feb 2020 21:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286054 Entry tax is leviable on imported vehicles entering Tamil Nadu under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The Court treated the issue as covered by binding coordinate Bench precedent in V. Krishnamurthy, which had applied the Supreme Court's ruling upholding such levy and rejected the contrary Division Bench view. The pari materia reasoning was accepted, and the writ petition challenging the tax was dismissed. Arguments based on administrative waiver were not pursued in a way that altered the legal conclusion, and the connected miscellaneous petitions were also dismissed without costs. Case-Laws Indian Laws Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286054