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Feb 16 2000 (SC)

Director of Entry Tax and ors. Vs. Dalmia Industries Ltd.

Court: Supreme Court of India

Reported in: 2000(9)SCC422

entry tax and they recorded the opinion that if the respondent's product was treated in substance as toned milk powder, it not toned milk powder had been exempted under the said entry from the payment of tax under the said Act. Even

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Apr 18 1994 (SC)

Entry Tax Officer, Bangalore Etc. Etc. Vs. Chandanmal Champalal and Co ...

Court: Supreme Court of India

Reported in: JT1994(3)SC334; 1994(2)SCALE627; (1994)4SCC463; [1994]3SCR545; [1994]95STC5(SC)

decision of this Court. We, therefore, regard this case as requiring further clarification particularly because the point is of some substance as 'octroi'. He submits that since it is a legislative entry, it must be liberally construed and full effect must be

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Mar 02 2000 (SC)

Entry Tax Officer and ors. Vs. Uptron India and anr.

Court: Supreme Court of India

Reported in: (2001)9SCC350

consignments and no declaration also had been submitted in that regard. On that basis a show-cause notice was issued to the thereto and did not accept that they reflected that the entry tax had been paid. Therefore, prima facie it came to

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Oct 31 1990 (HC)

Siddhagiri Vs. Entry Tax Officer, Ii Circle, Commercial Tax Department ...

Court: Karnataka

Reported in: 1991(1)KarLJ112; [1993]89STC221(Kar)

taking them out again but with a view to their retention either for use without using them up or for consumption the petitioners have questioned the legality of the levy of entry tax in respect of goods brought within a local area

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Jul 03 2003 (HC)

Director of Entry Taxes Vs. Sushil Kumar Sharma and ors.

Court: Kolkata

Reported in: (2004)1CALLT19(HC)

investment, the amount shall be refunded as deposited with the Registrar and if the amount is invested, in such event, the the Entry Taxes Rules read with Section 19 of the Entry Taxes Act.3. Mr. Sarkar, learned Advocate appearing for the respondents,

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May 02 2001 (SC)

Director of Entry Tax and ors. Vs. Mahindra and Mahindra and anr.

Court: Supreme Court of India

Reported in: JT2001(5)SC544; (2003)11SCC749

only been displayed. As the affidavit on behalf of the respondents makes clear, a demonstration of the said machine was sought Acts/Rules/Orders: Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 - Section

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Apr 11 1991 (HC)

Deans Sales Depot Vs. Entry Tax Officer-cum-commercial Tax Officer and ...

Court: Karnataka

Reported in: [1993]88STC483(Kar)

The additional argument that is advanced is that the 'machinery' referred to in entry 7 being 'industrial machinery' Vee belts which and accessories thereof' are brought to tax. By insertion of entry 141 by Act 18 of 1978 with effect from September

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Apr 15 1983 (SC)

Hindustan Milkfood Manufacturers Limited Vs. Director of Entry Tax, We ...

Court: Supreme Court of India

Reported in: AIR1983SC586; (1983)2CompLJ209(SC); 1983(1)SCALE390; (1983)3SCC1; [1983]2SCR754

declared by the appellant as Rs. 7.694 per kg. and resorting to ascertainment of the assessable value on the 'best judgment' Act of 1972, and that it is open to the Entry Tax Officer to resort to the 'best judgment' met hod

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Mar 27 1996 (TRI)

Bansal Mechanical Works Limited Vs. Inspector of Entry Tax, Belur

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2003)133STC497Tribunal

will be seen that "strips" include skelp. They have also referred to the Explanation (xiv) under item No. 25(16) of the the meaning of serial No.53(d)(iii) of the Schedule to the Entry Tax Act. Both H.R. coil and skelp in coil are

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Mar 09 1984 (HC)

Asiatic Oxygen and Acetylene Co. Ltd. and anr. Vs. Entry Tax Officer, ...

Court: Kolkata

Reported in: AIR1984Cal140

Directorate of the State of West Bengal. In this context reference may be made to Section 4 read with Rules 3 re-entering the Calcutta Metropolitan Area on the grounds that the Entry Tax is leviable on empty cylinders. Protests were lodged as

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