Aug 21, 2019 · Mr.Uchit Sheth, learned advocate appearing on behalf of the petitioner has vehemently submitted that levy of Entry Tax on the Excavators at the rate of 12.5% by considering them and/or treating them at par with "motor vehicles" under Entry 1 of the Schedule to the Entry Tax Act, is absolutely illegal, unconstitutional and contrary to the scheme and object and …
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entry tax on excavators is unconstitutional: Entry tax on excavator considering them motor vehicle is unconstitutional. Held by Gujrat High court. In case of- M H KHANUSIYA Versus STATE OF GUJARAT Facts of the case: "That the petitioner is duly registered under the Gujarat Value
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The Entry Tax Act came into force on Liming94. Under Section 3, tax is levied and collected on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988 at such rate or rates as may be fixed by the Government by notification. Constitutional
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Jul 13, 2021 · Pay tax promptly and punctually: HC imposes ₹ 1 lakh fine on actor Vijay for seeking tax exemption on Rolls Royce Premium Tamil star Vijay has been fined by the Madras High Court for seeking tax
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Dec 27, 2021 · The following taxes are collected at the point of entry on importation by Customs Division on behalf of Seychelles Revenue Commission: Trade Tax. VAT. Excise Tax. For example: cotton handkerchiefs are classified under HS Code 6213.2000 on which 25% Trades Tax applies and has a 15% VAT. The value of imported goods is based on the purchase price
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(d) The Commissioner shall have power to order refund of entry tax paid, in cases where the goods are proved to be transported for the purpose of "replacement".] [The Schedule] (Section 2 (ee)) Goods on which tax is leviable under section 3. 1. Motor vehicles. 2. [Cement including white cement] 3. Refrigerator [its parts and accessories] 4
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An incorrect tax amount may be collected if the wrong tax rate was charged or if tax was computed on the wrong purchase price. If you overpaid the use tax, you can file a claim for refund using the CDTFA's online services and selecting Claim a Refund for Tax Paid to DMV/FTB under Limited Access Function. Or, you can complete form CDTFA-101-DMV, Claim for Refund or …
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Is excavator a motor vehicle? After analyzing the issue, the Hon'ble Court of view that 'the excavators and road rollers are motor vehicles for the purpose of Motor Vehicles Act and they are registered under that Act and are exigible to tax under Entry Tax Act. They are suitable for use on roads. What makes a good excavator operator?
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It is further submitted by Shri Sheth, learned advocate for the petitioner that imposition of entry tax at the rate of 15% on excavators used in execution of works contracts by treating them to be "motor vehicles" even though the local rate of tax on such excavators was 4% during the year 200607 as held by this Court in the case of Yantraman
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JUDGMENT S. Sankarasubban, J. 1. These Original Petitions raise the question whether excavators and road-rollers are motor vehicles within the definition of Section 2(28) of the Motor Vehicles Act (hereinafter referred to as 'the M.V. Act'). The further contention raised was that: (1) whether the Registering Authorities can insist on the payment of entry tax as a condition, …
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The only effective ground in this appeal reads as under :- The ld. Commissioner of Income Tax (appeals) has erred on facts and in law in holding that JCB Excavator, Motor Grader and Soil Compactor used in the business of construction of road exclusively are not commercial vehicles as they are not used solely for carriage of goods and thus
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In law, however, if the entry tax has been imposed by the Assessing Authority upon the present assessee on the entry of the motor vehicle in the State under 1999 Act, under the aforesaid notification dated 8.3.2006, the said entry tax already paid by the assessee or imposed upon him has to be set off against the entry tax payable as per the
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Feb 01, 2001 · [ii] the goods must be for the purpose of consumption, use or sale therein. Section 2(j) of the Act defines motor vehicle to mean a motor vehicle as defined in Section 2(28) of the Motor Vehicles Act, 1988 [Central Act 59 of 1988]. Subject to the provisions of the Act, Section 3 of the Act enables the levy and collection of tax on the entry of any motor vehicle into local …
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Mar 29, 2001 · The Assam Entry Tax Act, 2001. Act No. 4 of 2001. An Act to levy a tax on the entry of goods into any local area in Assam for consumption, use or sale therein. Preamble. - Whereas it is expedient to provide for the imposition of a tax on the entry of goods into any local area in Assam for consumption, use or sale therein and for matters
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liability to pay entry tax on sound transmitting equipments including telephones, mobile phones, pagers and components and parts thereof, by the telecommunication sector. liability to pay entry tax on plant & machinery and raw materials by industrial units manufacturing televisions, pc,ups,switches,set top boxes,antenna and air conditioners.
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Levy of entry tax at the rate of 12.5% on Excavators by treating them as falling under Entry for motor vehicles even though Excavators have always been covered by separate entry under the Sales Tax Act and the VAT Act during the relevant period and for which rate of tax under the VAT Act is 4%, therefore is dehors the scheme of the Entry Tax Act as countenanced by the …
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Jun 25, 2021 · According to Art. 16 of Law No. 77/2016, the employer is obliged to notify employees in writing before the date of entry into the IT park, and new employees before they are hired, about the transition to the new tax regime and its consequences for them with regard to social and health insurance (8 716 * 68% = 5 926.88 lei).
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Supreme Court Rulings EOU's DTA-sale beyond permitted limit dutiable per Schedule rates; Sec.3(1) proviso inapplicable SC rules that EOU is liable to pay excise duty as per Sec 3(1) of Central Excise Act on sale of goods in India without Development Commissioner's permission prior to May 11, 2001; Rejects RevenuView More Larger Bench to decide Club & members …
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