Sudhir Agarwal, J. - (1.) SINCE all these revisions, i.e., Trade Tax Revisions No. 158 of 2011, 898 of 2004 and 899 of 2004 involve common questions of law, though pertain to differing assessment years, i.e., 2000 -2001, 1999 -2000 and 2001 -2002 respectively, therefore, have been heard together and are being decided by this common judgment.
(2.) HEARD Sri Bharat Ji Agarwal, learned Senior Advocate, assisted by Sri Piyush Agarwal, learned counsel for revisionist and learned Standing Counsel for appearing for Revenue. The following questions of law are involved in this case: (i) Whether Section 2(h) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as "Act, 2007) having defined the value of goods as the purchase price of such goods which paid by the importer for the purchase of such goods and the applicant having admittedly purchased natural gas from ONGC Limited, Hazaria, hence the Tribunal was not justified to uphold the imposition of entry tax on the sale price i.e. the market value of the natural gas. (ii) Whether the entry tax being payable on the value of the goods which enters into the local area of Agra hence the applicant is liable to pay the entry tax on the purchase price which the applicant has paid to ONGC Limited for the purchase of natural gas and no entry tax can be demanded on the sale price at which the natural gas is subsequently sold by the applicant to the customers which is being illegally treated as Market value by the department? (iii) Whether under Section 4 of Act, 2007 the entry tax at the rate of 3 per cent is to be paid on the value of the goods as defined in Section 2(h) of the Entry Tax Act, hence the market value of the goods will only be taken into account when the goods have been acquired otherwise than by way of purchase? (iv) Whether in any view of the matter, the order passed by Tribunal confirming the imposition of tax in respect of the entry tax not on the purchase price of natural gas by the applicant but on its sale price i.e. on the market value is illegal and liable to be quashed?
(3.) IN order to attract entry tax, "value of goods" as defined in Section 2(h) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as "Act, 2007) has to be taken into account. It is contended that under Section 2(c) read with 2(h) and Section 4(1) of Act, 2007, the "value of goods" means the value of any good as ascertained from original purchase invoice or bill, but in the present case, Tribunal has taken it as the sale price, i.e., at which Assessee has sold the gas inside the State, i.e., in Agra, which is not correct.;