https://www.taxtmi.com/caselaws?id=426458 Reassessment under the Odisha Entry Tax Act, 1999 for 01.04.2013 to 31.03.2014 was time-barred because the notice was issued after the seven-year limitation period under Section 10(1). For 01.04.2014 to 30.09.2015, liability depended on whether the plant and machinery shown in the balance sheet were fresh purchases attracting entry tax or only capitalised work in progress and pre-operative ; the claimed exemption under Section 3(2) required proper factual examination of whether the goods had already suffered entry tax. The later period therefore required fresh consideration on the evidence. en-us Tue, 02 Aug 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426458 Reassessment under the Odisha Entry Tax Act, 1999 for 01.04.2013 to 31.03.2014 was time-barred because the notice was issued after the seven-year limitation period under Section 10(1). For 01.04.2014 to 30.09.2015, liability depended on whether the plant and machinery shown in the balance sheet were fresh purchases attracting entry tax or only capitalised work in progress and pre-operative ; the claimed exemption under Section 3(2) required proper factual examination of whether the goods had already suffered entry tax. The later period therefore required fresh consideration on the evidence. Case-Laws VAT and Sales Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426458