KSD CHARITABLE TRUST Vs. COMMISSIONER

JUDGEMENT

(1.) This revision is filed by the Assessee challenging an order of the Commercial Tax Tribunal, Meerut to the extent entry tax has been imposed upon it for import of iron, steel, etc. for construction of a hospital. The order of Tribunal is essentially challenged on the ground that the Assessee is a charitable trust, which is in the process of constructing a hospital, for which more than Rs. 25 crores has, admittedly, been found to have been spent by the Assessee.

(2.) Learned counsel for the revisionist places reliance upon a notification dated 10.01.2005, as per which medical and dental colleges, having total investment in building and machinery not less than Rs. 10 crores, is exempted from the payment of entry tax. Learned counsel submits that in view of such notification, imposition of entry tax upon import of construction materials would clearly be unsustainable in law.

(3.) Learned standing counsel, on the other hand, points out that the notification dated 10.01.2005, which has been relief upon by the Assessee, was not placed before the Tribunal, nor there appears to be any adjudication on this aspect of the matter. It is also stated that the facts would have to be ascertained whether the said notification still continues to subsist or not?