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  • HC quashes the levy of Entry Tax @ 15% on import of ‘Tractors’ into the State by treating them as “motor vehicles”, as illegal, discriminatory, violative of Article 304(a) of Constitution; Entire legislative history of Gujarat Tax on Entry of Specified Goods into the Local Areas Act, 2001 (‘Entry Tax Act’) as well as objects & reasons and the amendments thereto, clearly establish that Entry Tax was sought to be levied at rates prescribed for such goods under Sales Tax Act / VAT Act;
  • Tractors have always been covered by separate entry under the Sales Tax Act and VAT Act – taxable at 5%, and only those motor vehicles which are covered under Entry 128 of Schedule IIA to Sales Tax Act / residuary entry 87 of Schedule II to VAT Act attracting 15% tax, would be covered by entry of “motor vehicles” under Entry Tax Act;
  • Rejects Revenue contention that such Entry Tax is available at Input Tax Credit under Rule 15(7) r/w Section 11 of the VAT Act and that in terms of Notification dated May 12, 2016, entry tax levy in excess of 5% is exempt;
  • Relying on 9 Judges Apex Court decision in Jindal Stainless Ltd as well as Division Bench ruling in Eagle Corporation Pvt Ltd, HC observes, where importer is required to pay entry tax higher than VAT levied on sale of goods in the State of Gujarat, such importer would be at disadvantageous position and there remains no “level playing field” which was the aim / goal for introducing Entry Tax Act : Gujarat HC
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We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.