ASHWANI KUMAR MISHRA,J. - (1.) This revision is filed by the revenue challenging an order passed by the Tribunal allowing the appeal of the assessee against the orders passed by the authorities, holding assessee liable to payment of entry tax.
(2.) From the materials place, it transpires that machine valued at Rs. 86,91,510/- was brought in from Hong Kong within the local area by the assessee for the purpose of carrying its obligation under the contract within the State. The machine, admittedly, was used and thereafter was sent back to Hong Kong. The authorities under the Act held that since the machine was brought within the local area from outside and had been used, as such, the liability to pay tax would arise. The first appeal filed was also rejected. The second appeal nevertheless was allowed by the Tribunal on the ground that the entry tax would be payable only if machine is embedded to earth and since it was re-transported to Hong Kong, after its use, no tax would be payable.
(3.) Learned Standing Counsel submits that 'The Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 has been enacted, which has come into force w.e.f. 1.11.1999. Entry of goods in the said Act is defined under Section 2 (1) (c) of the Act which is quoted below:- 2. Definitions - (1) In this act, unless there is anything repugnant in the subject or context- (c) "Entry of Goods", with all its grammatical variations and cognate expressions, means, entry of goods; (i) into a local area from any place outside such area; (ii) into a local area from any place outside the State; (iii) into a local area from any place outside the Territory of India for consumption, use or sale therein;;