Rajasthan HC Confirms Entry Tax on Inter-State Stock Transfers Beyond Six Months

LG Electronics India Private Limited Vs Assistant Commissioner (Rajasthan High Court) The Rajasthan High Court heard a series of S.B. Sales Tax Revision Petitions filed by LG Electronics India Private Limited, challenging orders dated 5 July 2024 in four appeals under Section 83 of the Rajasthan Value Added Tax Act, 2003 (RVAT Act, 2003). The appeals arose from an order passed by the Assistant Commissioner, Anti-Evasion, Zone-I, Jaipur, which had imposed entry tax with interest and penalty for goods brought into Rajasthan and subsequently transferred outside the State. The Appellate Authority ...