https://www.taxtmi.com/caselaws?id=395357 The High Court upheld the Tribunal's decision, ruling that goods entering the Railway area are subject to Entry Tax as the Railway area falls within the definition of a 'local area'. The Court also deemed the reopening of assessments based on subsequent Supreme Court rulings as valid, emphasizing that new arguments not previously raised before the Tribunal cannot be considered. The Applicant's agreement to pay local taxes as per the license agreement with the Railways further supported the decision against them. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 27 May 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395357 The High Court upheld the Tribunal's decision, ruling that goods entering the Railway area are subject to Entry Tax as the Railway area falls within the definition of a 'local area'. The Court also deemed the reopening of assessments based on subsequent Supreme Court rulings as valid, emphasizing that new arguments not previously raised before the Tribunal cannot be considered. The Applicant's agreement to pay local taxes as per the license agreement with the Railways further supported the decision against them. Case-Laws VAT and Sales Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395357