...JUDGMENT AND ORDERThe instant writ petition is directed against non-reimbursing the entry tax amount @ 4% on the cement, which was supplied to the respondent No. 2...of the Constitution of India challenging the action of the Respondent No. 2 in not reimbursing the entry tax amount @ 4% on the cement which was supplied to respondent No. 2 by the petitioner...which is the statutory rate of entry tax on cement as per the Entry Tax Act, 2008. After the submission of tender bid by the petitioner wherein the petitioner had quoted the rate of entry...

...construction, the Respondent raised a claim for reimbursement of Entry Tax on cement vide its letter dated 20 June, 2005. In the said letter it was contended that in accordance with sub-clause 70.08 of...COPA, the contractor is entitled for reimbursement of Entry Tax paid by it on cement as the increase in the rate of Entry Tax is due to “subsequent legislation”. The Respondent, thereafter, vide i...should indicate the date of transportation of cement, its values on that date and then the entry tax on cement brought from outside UP state in accordance with this legislation in the absence of a...

...to pay entry tax, under the Assam Entry Tax Act, 2001 (‘the AET Act, 2001’), at the rate of 8% on the import of cement for use in the manufacturing process of their finished products (i.e, asbesto...the State of Assam, is liable to pay of local sales tax. The imposition of entry tax, on the imported cement for use in the manufacturing process of asbestos sheets, is, thus, according to the....7. Mr. Joshi, learned senior counsel, has further contended that the levy of entry tax, on the import of cement for use in manufacturing finished goods for sale, is contrary to, and...

...petitioner has challenged the award dated 6thMay, 2011 whereby the arbitral tribunal awarded Rs.1,77,61,907/- towards the reimbursement of increase in royalty and Entry Tax on cement to the...royalty from Rs.20 per cu.m. to Rs.30 per cu.m. w.e.f. 1stApril, 2001 and from Rs.30 per cu.m. to Rs.45 per cu.m. from 16thDecember, 2004. The State Government also levied Entry Tax on cement ...9thMay, 2003. The respondent claimed the increase in royalty and Entry Tax on account of the said levy due after the base rate. 4. The learned...

...entry tax on cement under the provisions of the Entry Tax Act and such tax was levied at the rate of 5 percent on consumption, sale and use thereof with effect from 1-4-2002. It ...of Karnataka be allowed to collect and pay tax on entry of cement caused into different local areas and also to allow subsequent dealers to claim exemption from payment of entry tax based ...pay entry tax on cement with effect from 1-4-2002 and it has filed the appropriate declarations as required under the provisions of the Entry Tax Act and the Rules made thereunder. The ...

...Entry 87 provides tax on “articles made of cement”. Therefore, basically it is to be seen whether the article in question is made of cement or not? The word “made” as used in the ...has its own significance which makes the entry wide. It nowhere provides that “articles of cement” shall be taxable at the rate of 12%. An article means an independent and separate commodity and when it...are not unknown and that is the binding character. Therefore, when an article is made by using cement then for that article, entry 87 is the provision for taxing. Simply because the other articles have...

...:- "(I) Whether on the facts and in the circumstances of the case, 'the Tribunal' was justified in denying adjustment of entry tax paid on the damaged ...circumstances of the case, the appellant is liable to pay entry tax on damaged cement under the provisions of the Entry Tax Act and whether the appellant is not entitle...annual return as well as TAR and the total import value shown in ET-V (Entry Tax Payment) was Rs.527,56,05,041.00, thus concealing value worth Rs.76,29,71,474.00. It was also found that the adjustment of entry tax ...

...pith and substance held to be a tax on royalty and not on land. The decision in H R S Murthy (supra), according to which cess paid on royalty has a direct relationship with land and only a remote rel...Madras Urban Land Tax Act 1966 levied a tax on urban land on the basis of the market value of the land. One of the contentions of the assesses was that the legislation was in substance a tax on th...to levy the tax and in effect the cess under Sections 78 and 79 of the Madras Act was a "tax on lands" within Entry 49 - List II. In the circumstances, it was observed that the cess was lawfully imposed upon land a...

..., “Act, 2000”) with a view to augmenting the revenue of the State and decided to make law to provide for levy of tax on entry of goods. The State, in exercise of its powers under the proviso to sub-secti...was issued on the very same date under the said provision prescribing the rate of entry tax on cement at the rate of 2 percent of the value of goods.3C. The validity of...levy of entry tax under the Act, 2000, on bringing cement within the local area of Uttar Pradesh, was challenged by the Company in a writ petition bearing Writ Petition No. 1374 of 2003. Several writ...

...D.V Shylendra Kumar, J.:— The appellant is a dealer registered under the provisions of the Karnataka Tax on Entry of Goods Act, 1979 (for short, “the Act”). For the period between April 1, 2002 to March 31, 2003 ...table providing for rate of entry tax leviable under the provisions of section 3(1) of the Act, the cement figuring at entry 10 was to be subjected to tax at five per cent and on; such premise ...held out an assurance for extending the benefit of exemption from levy of entry tax in respect of purchases of cement from the scope of levy of entry tax and it was followed up by a notification issued ...

...from a manufacturer. 3. It is contended that in terms of Section 3 of the Act, tax can be levied on entry of the notified goods into any local area of Andhra Pradesh, for sale or consumption. The goods noti..., dated January 9, 2004 and consequential notice, dated November 20, 2003 proposing to assess and levy entry tax on the oil well cement class "G" (HSR type) imported by the petitioner during the year...exclusive use, I am to request the Government to kindly exempt oil well cement class 'G' (HSR type) from the levy of entry tax under the A. P. Tax on Entry of Goods into Local Areas Act, 2001 with...

...) of Entry 18 of the First Schedule of the Andhra Pradesh Act is discriminatory and irrational. It levies differential tax rate higher than 16% on the same commodity i.e cement depending on the fact...prescribing the rate of tax on cement dependent on the two categories envisaged in clauses (a) and (b) of Entry 18. It is rationalisation of the entries and is regulatory in nature...Andhra Pradesh. Earlier the State was charging sales tax on the sale of cement at the rate of 16% as notified by the State Government, which included the value of the packing material used for packing...

...as such they cannot be subjected to entry tax and in this connection, reliance was placed on the decision given by this Court in the case of Maihar Cement ...buildings to start its business of manufacturing cement. The assessee's factory commenced production of cement only from 1980. But the assessing authority imposed entry tax on those purchases treating them...: ". . . . the assessee was not liable to pay entry tax on the purchases of iron and steel prior to the commencement of its business of manufacturing cement. Therefore the order...

...Entry 49 of the Seventh Schedule of the Constitution adopt a measure of tax based on the value of the produce of land? If yes, then would the constitutional position be any different insofar as the tax on.... Whether “taxes on lands and buildings” in List II Entry 49 of the Seventh Schedule to the Constitution contemplate a tax levied directly on the land as a unit having definite relationship with the land...(Development and Regulation) Act, 1957 (67 of 1957, as amended) is in the nature of tax?2. Can the State Legislature while levying a tax on land under List II...

...pertaining to the two calendar years 1977 and 1978, the Assistant Commissioner of Sales Tax, Satna (M. P.), has held that the petitioner is liable to pay entry tax on this material to the extent specified therein. ...factory at Maihar and the manufacture of cement therein commenced from November, 1980 and that the purchase of iron and steel during the calendar years 1977 and 1978, on which entry tax has been imposed by the impu...the petitioner was not liable to pay entry tax on the purchase of iron and steel during the calendar years 1977 0and 1978, prior to the, commencement of its business of manufacturing cement and...

...2015-16 under the Telangana Tax on Entry of Goods into Local Areas Act, on the purchase of Cement used in construction of land owner's share of building as being illegal, arbitrary, violative of...Section 2(h) read with Section 3(1)(a) of the Telangana Tax on Entry of Goods into Local Areas Act, 2001 as being unconstitutional on account of being vague, arbitrary, violative of...Telangana Goods and Services Tax Act, 2017 as being ultra vires the Constitution 101 Amendment Act, 2016 and devoid of legislative competence on account of Entry 52 of...

.... 2. The Petitioners challenge the imposition of a higher rate of entry tax on limestone when it is clinkerised in the local area but is stock transferred to their units outside the State to ...manufacture of cement outside the 8 State, causing revenue loss of sales tax on cement had it been manufactured and sold in the Stat...transfer of clinker outside the State, it was deprived of 15% sales tax and to make up that deficit, the entry tax was enhanced to that extent on such amount of clinker as was stock transferred outside the State fo...

...holding that entry tax at 2% on the value of electrical spare parts purchased for Thermal Generating Sets for Captive Generation of Power is leviable, treating the same as machinery. 3) Whether ...spare parts valued at Rs.17,34,924/- purchased for Thermal Generating Sets and Diesel Generating Sets for Captive Generation of Power, has been wrongly levied entry tax, treating the same as machinery. The electrical spare parts can...is leviable at 2% treating the same as machinery. Let us see as to whether the tax on the basis of machinery is permissible or not. Entry 28 of the Entry Tax Act would read as under...

...cement. It has thus been urged that the levy of export tax on refractory is wholly illegal as the said product is not covered by the relevant entries in the Schedule.6. Shri Anoop G. Chaudhari,...products manufactured by M/s Associated Cement Co. Ltd.3. By a resolution published in the M.P Gazette dated 25-10-1991, the Municipal Corporation, Katni levied tax on export of...petition challenging the levy of export tax on refractory cement and acco proof basically on the ground that they were not covered by the Schedule as they were not cement. The writ petition was dismissed b...