https://www.taxtmi.com/caselaws?id=775886 The Entry Tax Act operates as a self-contained scheme: Section 4 provides the charging provision, while Section 4(3) permits penalty only where accompanying documents are fake or false. Section 6 incorporates specified provisions of the General Sales Tax Act for limited procedural purposes and does not create an independent basis for penalty. A machinery or incorporated provision cannot be used to impose penalty without a substantive statutory charge, and on the stated facts the documents were not found to be fake or false, so the statutory precondition for penalty was absent. The proposed reference questions were also treated as not arising from the Tribunal's actual decision. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775886 The Entry Tax Act operates as a self-contained scheme: Section 4 provides the charging provision, while Section 4(3) permits penalty only where accompanying documents are fake or false. Section 6 incorporates specified provisions of the General Sales Tax Act for limited procedural purposes and does not create an independent basis for penalty. A machinery or incorporated provision cannot be used to impose penalty without a substantive statutory charge, and on the stated facts the documents were not found to be fake or false, so the statutory precondition for penalty was absent. The proposed reference questions were also treated as not arising from the Tribunal's actual decision. Case-Laws VAT / Sales Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775886