UP Entry Tax Act: Assessment of IMFL cannot be done under New 2007 Act

United Spirits Limited Vs State Of U.P. And 3 Others (Allahabad High Court) The Hon’ble Allahabad High Court. 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. Hence, writ petition came to be filed before the Hon’ble High Court. The Hon’ble Allahabad High Court set aside the orders and allowed the writ petition. It held: (i) The said 2000 Act was held ...