https://www.taxtmi.com/caselaws?id=442117 A contrary finding under entry tax proceedings was held perverse where the corresponding VAT finding that the purchases were from an unregistered dealer had attained finality and was not assailed. The Tribunal could not delete entry tax on the basis that there was no material to show such purchases when the admitted and unchallenged VAT conclusion, together with the confirmed levy on the connected turnover, already supported the assessment. The deletion of entry tax was therefore set aside and the levy assessed by the Assessing Authority was restored. en-us Tue, 22 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 08:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442117 A contrary finding under entry tax proceedings was held perverse where the corresponding VAT finding that the purchases were from an unregistered dealer had attained finality and was not assailed. The Tribunal could not delete entry tax on the basis that there was no material to show such purchases when the admitted and unchallenged VAT conclusion, together with the confirmed levy on the connected turnover, already supported the assessment. The deletion of entry tax was therefore set aside and the levy assessed by the Assessing Authority was restored. Case-Laws VAT and Sales Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442117