ASHWANI KUMAR MISHRA,J. - (1.) Heard learned Standing Counsel for the State and Sri Krishna Agarwal, learned counsel for the respondent.
(2.) The first appellate authority as well as the tribunal have relied upon the provisions of Section 4 (3A) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, to hold that once the gas has been brought within the local limits of Agra by the Gas Authority of India Ltd., and entry tax has been paid, any subsequent transfer thereof to the dealer would not entail any further liability of tax. A finding has been returned that Gas Authority of India Ltd., in respect of gas in question has already paid entry tax, and therefore, no further tax is payable at the hands of assessee.
(3.) This revision has been filed by the revenue contending that the assessee in his statement of account has clearly specified the turnover of purchase of gas as amounting to Rs. 1,25,96,605/-, and therefore, the entry tax is payable upon such amount, and since a lesser amount has actually been paid by Gas Authority of India Ltd., therefore, the remaining amount quantified at Rs. 2,55,228/- is liable to be paid as entry tax.;