2014 (4) TMI 642

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....learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel of the State of U.P., appearing on behalf of the respondents. The petitioner is carrying on the business of photographic colour papers. For the assessment years 2005-06 and 2006-07, these papers have been imported from outside the State of U.P. It is the case of the petitioner that these papers are papers and fall under th....

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....ecifically stated that no separate entry tax charged by the petitioner from any of its customers. In fact, the petitioner has deposited the entry tax from its own including the other charges likewise loading, unloading charges, freight charges, insurance charges and other profit and miscellaneous expenditures and on the gross value of the said item, included the amount, the sales have been effecte....

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.... demand therein while the petitioner has neither admitted the liability under the U.P. Trade Tax Act nor has realized the tax from the customers. In case if the exemption is being granted under the Entry Tax Act, the amount deposited under the entry tax should be adjusted with the amount of tax payable under the U.P. Trade Tax Act and in the absence of the material, both Entry Tax Act as well as U....

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....idity of the entry tax and the validity of the orders under Sections 9(4) and 29(3) of the Act have been challenged. The averments made in the writ petition have not been replied. On the facts and circumstances, we are of the view that the matter requires fresh consideration by the assessing authority. While invoking Section 29(3) of the Act, the assessing authority may examine whether the petiti....