2015 (11) TMI 326

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.... MS M. L. Gope, S. Chetia and A. Goyal for the petitioners. The Standing Counsel, Finance Department and R. Dubey for the respondents. ORDER The petitioner imports tea from outside and blends the same with the local varieties and sells the same in packed condition inside the State and outside the State in course of inter-State trade and commerce. The petitioner sought for opinion of the C....

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....n the import value of the specified goods and shall be paid by every importer of such goods: Provided that no entry tax shall be levied under this section on the entry of specified goods into a local area, if it is proved to the satisfaction of the assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax has b....

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....re otherwise despatched outside the State by way of stock transfer by a dealer registered under the Central Sales Tax Act, 1956;  (iii) if such specified goods are imported into a local area in the course of import from outside the territory of India: Provided that, if any such dealer, after importing the specified goods, consumes such goods in any form or deals with such go....

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.... production of proof, be deducted from the total import value to determine the taxable import value. (4) The State Government may, by notification in the Official Gazette, in the public interest or taking into account the infrastructure and amenities provided or to be provided to facilitate trade and commerce, vary the rates of tax of the specified goods and on such notification being iss....