BHARAT EARTH MOVERS LTD. Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) These are the two writ petitions being identical in nature except for the fact that the assessment year in both the writ petitions are different, therefore being decided by this common order.

(2.) The challenge in the present writ petitions is to the levy of Entry tax and interest on the entry of goods in question. The stand of the petitioner are that, the petitioner are public sector undertaking in the business of sale and supply of Heavy earth moving machines, spare parts and accessories to Strategic Industries. The respondents authorities had issued notice for assessment in respect of the sale of goods by the petitioner establishment. Assessment order was passed on 23.02.2004. This order was subjected to revision under Section 62(1) of the Commercial Tax Act and the revision petition also was rejected on 04.03.2005 vide Annexure P/3 and P/6 respectively. It is thereafter that the present writ petitions have been filed assailing the levy of Entry tax by the respondents.

(3.) The petitioner has put forth two grounds for challenging the levy of Entry tax. First being that the sale which has been made by the petitioner establishment is not complete within the local limits and that it is only complete when the product is delivered at the destination of the purchasers which undisputedly is outside the local area of Sirgitti where the petitioner have their sales office and therefore, the petitioner would not be entitled for payment of Entry tax on the said sale.