Entry Tax Circular Binding; Writ Petition Allowed: Allahabad HC

United Spirits Limited Vs State Of UP And 2 Others (Allahabad High Court) State government issued circular dated 18.10.2006 stating that no entry tax could be realized from the manufacturer for the impugned period The petitioner is a manufacturer of Indian Manufactured Foreign Liquor (IMFL). It sells IMFL to dealers for further sale in the State of Uttar Pradesh. It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the Hon’ble Allahabad High Court. An...