https://www.taxtmi.com/caselaws?id=405813 Section 12 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 places the entry tax burden on the purchasing dealer, with the manufacturer acting only as the recipient and depositor of the amount at delivery. The provision does not create an independent tax liability on the manufacturer. Liability shifts to the manufacturer only where tax is collected and then not deposited, in which case the collected amount, interest and penalty are recoverable from him. The statutory scheme treats any deposit as made on behalf of the purchasing dealer, so the revenue's attempt to fasten the tax burden on the manufacturer failed and the revision was dismissed. en-us Wed, 24 Mar 2021 00:00:00 +0530 Sat, 27 Mar 2021 07:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405813 Section 12 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 places the entry tax burden on the purchasing dealer, with the manufacturer acting only as the recipient and depositor of the amount at delivery. The provision does not create an independent tax liability on the manufacturer. Liability shifts to the manufacturer only where tax is collected and then not deposited, in which case the collected amount, interest and penalty are recoverable from him. The statutory scheme treats any deposit as made on behalf of the purchasing dealer, so the revenue's attempt to fasten the tax burden on the manufacturer failed and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405813