https://www.taxtmi.com/caselaws?id=768445 Entry tax for the period from 01.04.2005 to 29.05.2005 could not be recovered from the manufacturer where the governing Government circular barred recovery from a manufacturer if the tax had not been realised from purchasers. The assessment order recorded that the petitioner had not recovered entry tax from its customers for that period and that recovery remained stayed. On that basis, the circular continued to apply, and the authorities were bound to act in accordance with it, so no recovery could be enforced. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768445 Entry tax for the period from 01.04.2005 to 29.05.2005 could not be recovered from the manufacturer where the governing Government circular barred recovery from a manufacturer if the tax had not been realised from purchasers. The assessment order recorded that the petitioner had not recovered entry tax from its customers for that period and that recovery remained stayed. On that basis, the circular continued to apply, and the authorities were bound to act in accordance with it, so no recovery could be enforced. Case-Laws VAT / Sales Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768445