https://www.taxtmi.com/caselaws?id=448369 The court ruled in favor of the petitioner regarding the inclusion of coal unloading charges and Loco Diesel Charges in the value of goods under the Entry Tax Act 2007, finding that the Tribunal erred in not determining whether these charges were incurred before or after the goods entered the local area. These matters were remanded to the Tribunal for reconsideration. However, the court ruled against the petitioner on the issue of entry tax on purchases made by contractors due to the absence of Form 38, siding with the revenue on this point. 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 The court ruled in favor of the petitioner regarding the inclusion of coal unloading charges and Loco Diesel Charges in the value of goods under the Entry Tax Act 2007, finding that the Tribunal erred in not determining whether these charges were incurred before or after the goods entered the local area. These matters were remanded to the Tribunal for reconsideration. However, the court ruled against the petitioner on the issue of entry tax on purchases made by contractors due to the absence of Form 38, siding with the revenue on this point. Case-Laws VAT and Sales Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448369