2025 (9) TMI 670

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....in Second Appeal No. 321/13 (A.Y. 2003-04). 3. The present revision was admitted vide order dated 27.4.2024 on the substantial question of law nos. A and B as framed in the memo of revision. 4. Learned Senior Counsel for the revisionist submits that the revisionist is a Government of India undertaking, under the administrative control of Ministry of Petroleum and Natural Gas, Government of India, engaged in production of LPG, other Liquid Hydrocarbons and Polymer as well as trading in Natural Gas, for which the revisionist was duly registered under the erstwhile UP Trade Tax Act, 1948. He further submits that as the natural gas is the commodity which cannot be stored hence, entered into purchase agreement with ONGC and also sale agree....

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....stead of remanding the same. 7. Learned Senior Counsel further submits that no transportation charges were paid by the revisionist on purchase of natural gas to ONGC, therefore, entry tax cannot be levied on it upto the point it reaches U.P. He further submits that transmission charges, charged by the revisionist on its sale to other parties are outward freight, which is not liable to be included in the value of the goods for the purposes of levying the entry tax. He further submits that pricing of natural gas is controlled by the pricing policy of the Government of India, therefore, the imposition of entry tax on the sale to the third party is incorrect. 8. Per contra, learned ACSC supports the impugned order and submits that the rev....