https://www.taxtmi.com/caselaws?id=448369 For entry tax under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, the value of goods may include transportation-related and purchase-related charges only if they fall within the statutory definition and are incurred before entry into the local area. Where the timing and nature of coal unloading charges, loco diesel charges, and loco staff salary were not examined, inclusion of those amounts in the tax base was unsustainable and required fresh consideration. By contrast, the levy on contractor purchases against Form 38 was sustained because the assessee had not furnished the form, and no legal infirmity was found in the Tribunal's conclusion. en-us Wed, 10 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448369 For entry tax under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, the value of goods may include transportation-related and purchase-related charges only if they fall within the statutory definition and are incurred before entry into the local area. Where the timing and nature of coal unloading charges, loco diesel charges, and loco staff salary were not examined, inclusion of those amounts in the tax base was unsustainable and required fresh consideration. By contrast, the levy on contractor purchases against Form 38 was sustained because the assessee had not furnished the form, and no legal infirmity was found in the Tribunal's conclusion. Case-Laws VAT and Sales Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448369