Wednesday, February 15, 2017

Entry tax can be adjusted against sales tax under Tamil Nadu VAT; SLP dismissed

The Supreme Court of India held that where assessee imported automobiles from outside Tamil Nadu State and on purchase value of goods paid entry tax at rate of 13 per cent under Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 and also paid sales tax on said goods at rate of 12 per cent under Tamil Nadu General Sales Tax Act, 1959 and High Court held that assessee would be entitled to adjustment of sales tax paid to extent of entry tax paid, SLP was to be dismissed on ground of delay.
Commercial Tax Officer v. Coimbatore Auto Garage (P.) Ltd.* [2017] 77 70 (SC)


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