https://www.taxtmi.com/caselaws?id=416134 The Court quashed the Assessment Order demanding Entry Tax and penalty under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The petitioner's claim for exemption from paying entry tax was upheld based on the proviso to Section 3 of the Act, as the vehicle was purchased after the prescribed time limit for tax imposition. The Court found no merit in the Assessment Order, allowing the Writ Petition and providing consequential relief to the petitioner without imposing costs. en-us Wed, 15 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416134 The Court quashed the Assessment Order demanding Entry Tax and penalty under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The petitioner's claim for exemption from paying entry tax was upheld based on the proviso to Section 3 of the Act, as the vehicle was purchased after the prescribed time limit for tax imposition. The Court found no merit in the Assessment Order, allowing the Writ Petition and providing consequential relief to the petitioner without imposing costs. Case-Laws VAT and Sales Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416134