2023 (8) TMI 1096

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....mmercial Tax Tribunal, Ghaziabad, Division - 2, Ghaziabad by which levy of entry tax amounting to Rs. 5,00,000/- on purchase turnover of Rs. 1,00,00,000/- determined under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as, 'the Entry Tax') has been set aside. The revision was admitted vide order dated 04.04.2023 on the following question of law:- "Whether on the facts and the circumstances of the case, the Tribunal was legally justified in setting aside the levy of entry tax amounting to Rs. 5,00,000/- on a turnover of purchase of iron & steel from unregistered person amounting to Rs. 1,00,00,000/- when the same turnover was upheld under the U.P. VAT Act 2008 by the Tribunal i....

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....e country, but the liability, which was imposed by the Assessing Authority on various other grounds, has been confirmed; meaning thereby, purchases from unregistered dealer have been confirmed. He further submits that while passing the order under the Entry Tax Act, without discussing a word, the Tribunal has wrongly held that the respondent has not purchased iron & steel from unregistered dealer and therefore, the Assessing Authority was not justified in fixing the purchases of Rs. 1 crore and levying tax of Rs. 5 lacs and the Tribunal deleted the levy of entry tax amounting to Rs. 5 lacs. He further submits that the Tribunal was not justified in holding that the levy of entry tax being made without any material or evidence. He prays for a....