PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED
ITAT/106/2018HC Calcutta26 Mar 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY
1, 2012 that is the date when the Entry Tax Act,
2017 came into effect.
76.
Prior to the amendment of section 4 (5) (b) and (c) of the
Entry Tax Act, 2012 the same were as follows: –
“4. ……………………………………………………………………………
(5)…………………………………………………………………………….
43
(b) turnover of imports relating to entry of specified goods into a
local area, have been purchased
