2014 (4) TMI 1035

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....the entry tax paid by the petitioners did not form part of their taxable turnover? (ii) Whether in view of the clarification issued by the Principal Commissioner and Commissioner of Commercial Taxes in E.Dis.Acts.Cell/IV.29951/1993 dated 13.5.1993, the Hon'ble Tribunal has erred in confirming the liability to pay tax of the petitioners? " 2. The following is the substantial question of law on which T.C.No.244 of 2011, relating to the assessment years 2000-2001 and T.C.No.251 of 2011, relating to the assessment year 1998-1999, were admitted: "Whether in view of Section 4(2) of the Entry Tax Act, the entry tax paid by the petitioners did not form part of their taxable turnover? " As the issues are in respect of the self-same assessee ....

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....red to a model invoice in Invoice No.10348 dated 30.04.2012, which reads as follows:- Price of one Maruti M.800 including entry tax Rs.2,94,718.37 Add: Sales tax on Rs. 2,62,148.65 @ 12% Rs. 31,457.84   Rs. 3,26,176.21 Less: Entry tax adjusted Rs. 31,457.84   Rs.2,94,718.37 4. From a reading of the said invoice and other invoices which were similar in nature, the Officer held that the price of the vehicle included the entry tax paid on the vehicles coming from outside the State. However, excluding the entry tax which was part of the consideration, the assessee had charged sales tax. In the circumstances, the Assessing Officer revised the assessment to assess the taxable turnover of Rs. 8,47,898/- taxable at 11% under Se....