TaxTMI 
TaxTMI 
2017 (1) TMI 1559
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.... the M.P. Value Added Tax Act, 2002, having TIN No.23040801503 has filed this present petition being aggrieved by the final assessment order dated 29.07.2014 under Form 28 (Rule 40) charging Entry Tax for the period 01.04.2011 to 31.03.2012 passed by Deputy Commissioner, Commercial Taxes, Large Tax Payers Unit, Indore under the provision of Entry Tax Act 1976 r/w the Rules framed thereunder. The facts of the case reveal that the petitioner is an authorised selling agent of Maruti Suzuki India Ltd. and is also engaged in the business of purchase/exchange of old/used vehicles from customers in the brand name of "Maruti True Value". The petitioner has filed a chart along with the writ petition of the vehicles purchased ....
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...., which have been purchased by the petitioner and sold again. Respondent/State has filed reply and the respondent/State has placed reliance upon Section 3: Incidence of Taxation and the contention is that even though the goods have earlier entered in Madhya Pradesh, there is no proof whether the entry tax has been charged therein, therefore, they are charging the entry tax again on the vehicles purchased by the petitioner and sold to other persons. It has been further submitted by the learned counsel for the State that petitioner is a registered company and it has purchased the vehicles through unregistered dealer and on account of proviso to Section 3 (1) of the M.P. Entry Tax Act, 1976, the question of quashment of the impugned orde....
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....tered dealer; (ii) in respect of goods specified in Schedule II which after entry into a local area are sold outside the State or in the course of inter- State trade or commerce or in the course of export out of the territory of India; (iii) in respect of goods specified in Schedule III imported from outside the State for consumption or use but which have been disposed of in any other manner; (iv) in respect of goods exempted from entry tax under section 10; and if tax on the entry of any goods specified in Schedule II or Schedule III effected during any period has been deposited by a dealer into the Government treasury and subsequent to such entry the goods are disposed of in the manner described in clause (ii) of this proviso,....
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....entry of goods into that local area comprised within there limits. Entry Tax Act is an Act to levy tax on the entry of goods into a local area in M.P. for consumption, use or sale therein. The Entry Tax was legislated by the State Legislator under Entry 52 of List 2 of 7th Schedule to the Constitution of India and the same reads as under:- "Taxes on entry of goods into a local area for consumption, use or sale therein." In the present case, once the goods have already entered into a local area for consumption, use or sale and the petitioner is now selling the vehicle upon which the entry tax has already been paid, the question of charging entry tax again does not arise. The petitioner as per the endorsed chart is paying entry tax in r....
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....ains the words 'who has effected entry of such goods into a local area prior to such purchase' meaning thereby that the said proviso can be applied only when the seller (unregistered dealer) has effected entry of such goods into the local area from another local area." In the present case, all the sellers are residents of Indore and the vehicles are registered in Indore and no entry has been caused by these sellers prior to sale of vehicles to the petitioner. Thus in any event the question of liability of entry tax twice upon the petitioner does not arise. This Court is of the considered opinion that the entry tax assessed vide order dated 29.07.2014 for assessment year 2011-12 to the extent, the entry tax has been....