2024 (1) TMI 768

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....B.K. Pandey, Additional Chief Standing Counsel ORDER 1. This revision application has been admitted by the coordinate Bench of this Court on the following questions of law :- "A. Whether the Tribunal was legally correct in including coal unloading charges in the value of goods defined u/s 2(h) Entry Tax Act 2007 which are incurred for emptying the railway wagons within the stipulate....

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....radesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as 'the Act') was amended retrospectively with effect from November 1, 1999. He has placed reliance on definition of "value of goods" as per Section 2(h) of the Act. The definition reads as under:- "2. Definitions. - (1) In this Act, - (h) "value of goods" means the value of any goods as ascertained ....

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....t is clear that the Tribunal erred in law in not considering the issue as to whether the charges with regard to both the issues were incurred prior to entry of the goods in the local area or were incurred subsequent to entry of goods in local area. 6. Accordingly, Questions 'A' and 'B', are answered in favour of the revisionist and against the revenue. The matter is remanded to the Trib....