Entry Tax on Natural Gas Cannot Be Levied on Sale Price When Purchase Value Known

Gail India Ltd Vs Commissioner of Commercial Taxes (Allahabad High Court) The Allahabad High Court, in the case of Gail India Ltd Vs Commissioner of Commercial Taxes, has addressed a key issue regarding the levy of Entry Tax on the transmission of natural gas. The court ruled that the tax cannot be levied on the sale price of the gas when its purchase value is already ascertainable. The revision petition, filed by GAIL India Ltd., a government-owned enterprise, challenged an order passed by the Commercial Tax Tribunal which had remanded the case back to the assessing authority without deciding...