Case Law Details
Case Name : Tractors and Farm Equipments ltd Vs State of Gujarat (Gujarat high Court at Ahmedabad)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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HC held that Levy of Entry Tax at the rate of 15% treating Tractors as “motor vehicles” and/or at par with the “motor vehicles” is illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the levy of Entry Tax under the Entry Tax Act. It is held that the respondents –State cannot levy / charge Entry Tax on Tractors beyond Value Added Tax under the VAT Act
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