2024 (1) TMI 768

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....g 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 stipulated time after the transportation of goods into th....

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....er 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 from original purchase invoice or bill and includes value of packing material, p....