https://www.taxtmi.com/caselaws?id=465849 Coal unloading charges, loco diesel charges, and salary of loco staff could not be included in the "value of goods" under section 2(h) of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 unless it was first established that those expenses related to the goods up to their entry into the local area. The HC held that the Tribunal had failed to examine whether the impugned charges were incurred before or after entry, which was the ative factual issue for inclusion. The questions were answered in the negative and the matter was remitted to the Tribunal for fresh consideration. en-us Wed, 10 Jan 2024 00:00:00 +0530 Mon, 12 Jan 2026 20:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465849 Coal unloading charges, loco diesel charges, and salary of loco staff could not be included in the "value of goods" under section 2(h) of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 unless it was first established that those expenses related to the goods up to their entry into the local area. The HC held that the Tribunal had failed to examine whether the impugned charges were incurred before or after entry, which was the ative factual issue for inclusion. The questions were answered in the negative and the matter was remitted to the Tribunal for fresh consideration. Case-Laws VAT / Sales Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465849