Imported goods under section 5(2) of the Central Sales Tax Act were held not liable to entry tax.

Imported goods falling within section 5(2) of the Central Sales Tax Act were held not liable to entry tax because the subordinate appellate authorities treated them as goods imported from outside the country and, on that basis, found the levy unsustainable. The revision court found no legal error in that view and declined interference, holding that the matter raised no question of law warranting revision. The appellate orders were therefore left undisturbed and the challenge failed.

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Issues: Whether entry tax could be levied on goods imported from outside the country and falling within section 5(2) of the Central Sales Tax Act, 1956.

Analysis: The subordinate appellate authorities had held that the goods were imported goods covered by section 5(2) of the Central Sales Tax Act, 1956. On that basis, they concluded that the levy of entry tax could not be sustained. The revision court found no legal error in that view and held that the matter did not raise any question of law warranting interference.

Conclusion: Entry tax was not leviable on the imported goods, and the challenge to the appellate orders failed.

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