- (1.) The revision has been filed by the assessee-dealer against the order of the Commercial Tax Tribunal dated13.10.2009 regarding levy of entry tax under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as the "U.P. Entry Tax Act") on duplex board treating it to be "Paper of all kind" at the rate of 4%.
(2.) In the instant revision preferred on behalf of the assessee-dealer the moot question which has been raised for answer is as under: Whether duplex board is taxable under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act in view of notification dated 31.10.2011 which provides for levy of entry tax on "Paper of all kind excluding newsprint"?
(3.) The assessee-dealer is a company under the Companies Act, 1956 and is engaged in the manufacture of craft paper and duplex board. The dispute in the present revision is confined to levy of entry tax on duplex board alone.;