https://www.taxtmi.com/caselaws?id=425264 Imported vehicles brought into Tamil Nadu are liable to entry tax under the Entry Tax Act, as the levy applies to entry of motor vehicles into local areas for use or sale and the liability had already been settled by binding precedent. Where the importers did not file statutory returns, the Revenue could proceed on a best judgment basis, and the demand was not barred by lack of prior assessment or by limitation because the period of litigation and interim restraint on recovery was excluded. Penalty was not leviable for the period of unsettled legal position before 29.01.2019, but could run from that date onward if tax remained unpaid. en-us Fri, 15 Jul 2022 00:00:00 +0530 Mon, 14 Nov 2022 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425264 Imported vehicles brought into Tamil Nadu are liable to entry tax under the Entry Tax Act, as the levy applies to entry of motor vehicles into local areas for use or sale and the liability had already been settled by binding precedent. Where the importers did not file statutory returns, the Revenue could proceed on a best judgment basis, and the demand was not barred by lack of prior assessment or by limitation because the period of litigation and interim restraint on recovery was excluded. Penalty was not leviable for the period of unsettled legal position before 29.01.2019, but could run from that date onward if tax remained unpaid. Case-Laws VAT and Sales Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425264