https://www.taxtmi.com/caselaws?id=445516 An entry tax assessment was held time-barred where the statute prescribed a three-year assessment period and no return had been filed, because there was no enabling provision permitting indefinite or belated assessment after the import or purchase event. The Court also found that a forklift used only within enclosed premises fell within the statutory exclusion for a special type of vehicle adapted solely for factory or enclosed-premises use, so it was not liable to registration under the Motor Vehicles Act. As entry tax applied only to motor vehicles liable for registration, the taxing authority lacked jurisdiction to levy the tax. The impugned assessment was therefore unsustainable on limitation and jurisdictional grounds. en-us Tue, 25 Jul 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445516 An entry tax assessment was held time-barred where the statute prescribed a three-year assessment period and no return had been filed, because there was no enabling provision permitting indefinite or belated assessment after the import or purchase event. The Court also found that a forklift used only within enclosed premises fell within the statutory exclusion for a special type of vehicle adapted solely for factory or enclosed-premises use, so it was not liable to registration under the Motor Vehicles Act. As entry tax applied only to motor vehicles liable for registration, the taxing authority lacked jurisdiction to levy the tax. The impugned assessment was therefore unsustainable on limitation and jurisdictional grounds. Case-Laws VAT / Sales Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445516