2024 (1) TMI 1523

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....s : Mr. B.K. Pandey, Additional Chief Standing Counsel ORDER 1. This revision application has been admitted 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 transportatio....

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....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, packing and forwarding charges, insurance charges, amounts representing excise duty, countervailing duty, custom duty and other l....