Entry Tax Liability on Machinery Imported in 2000-2001 Unaffected by Export in 2004-2005.

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Full Text of the Document

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....Demand of Entry Tax - machinery imported by the assessee during the A.Y. 2000-2001, but exported outside the country in the year 2004-2005 - The event of subsequent export of machinery outside the country during the A.Y. 2004-05, had no bearing on the unit of assessment being the A.Y. 2000-01.....