Assessment barred after 3 years under TN Entry Tax Act: Madras HC

Assistant Commissioner (CT) Vs Tvl. Rason Earth Movers (Madras High Court)

In a significant legal precedent, the Madras High Court recently upheld a decision that quashed an assessment order issued beyond the statutory three-year deadline under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (commonly known as the Entry Tax Act).

Background of the Case

The dispute arose when the respondent, Tvl. Rason Earth Movers, imported a JCB vehicle from Pune to Tamil Nadu without filing returns or paying taxes under the Entry Tax Act. Th

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