https://www.taxtmi.com/caselaws?id=778181 HC held that entry tax cannot be levied on the resale price where the purchase value on entry into the State was ascertainable; transmission charges not paid for bringing natural gas into the State cannot be added to entry-taxable value. The impugned order was quashed and the matter remanded to the Tribunal to decide afresh in accordance with law, without being influenced by prior observations. The Tribunal, as the final fact-finder, must determine the correct taxable value rather than rely on sale price to customers. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778181 HC held that entry tax cannot be levied on the resale price where the purchase value on entry into the State was ascertainable; transmission charges not paid for bringing natural gas into the State cannot be added to entry-taxable value. The impugned order was quashed and the matter remanded to the Tribunal to decide afresh in accordance with law, without being influenced by prior observations. The Tribunal, as the final fact-finder, must determine the correct taxable value rather than rely on sale price to customers. Case-Laws VAT / Sales Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778181