https://www.taxtmi.com/caselaws?id=750984 Coal extraction and quarrying were examined in the context of entry tax liability under Section 4A of the Entry Tax Act, with the core issue being whether such activity amounts to manufacture or production. The Court treated the controversy as involving mixed questions of law and fact and declined to decide the merits in the present proceeding. It directed the Commercial Tax Tribunal to frame the relevant facts and formulate the precise legal question, then make a formal reference for judicial determination. The substantive issue of whether coal extraction attracts entry tax was left open for adjudication on reference. en-us Tue, 18 Jul 2023 00:00:00 +0530 Fri, 05 Apr 2024 09:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750984 Coal extraction and quarrying were examined in the context of entry tax liability under Section 4A of the Entry Tax Act, with the core issue being whether such activity amounts to manufacture or production. The Court treated the controversy as involving mixed questions of law and fact and declined to decide the merits in the present proceeding. It directed the Commercial Tax Tribunal to frame the relevant facts and formulate the precise legal question, then make a formal reference for judicial determination. The substantive issue of whether coal extraction attracts entry tax was left open for adjudication on reference. Case-Laws VAT and Sales Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750984