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The HC dismissed the challenge by the dealer-applicant and upheld the authorities' imposition of entry tax under the Entry Tax Act at the rates notified under Section 4A. The court held that the chargeable event is the entry of scheduled goods into the local area and that once goods are identified as used mainly for manufacturing and a Section 4A notification is issued for specified local areas, tax must be levied at the notified rates (6% and 10% for explosives) rather than rates in Section 4. The Tribunal's application of the raw-material definition did not vitiate the chargeability, and, in absence of any challenge to the notification, the references were finally disposed.
The HC dismissed the challenge by the dealer-applicant and upheld the authorities' imposition of entry tax under the Entry Tax Act at the rates notified under Section 4A. The court held that the chargeable event is the entry of scheduled goods into the local area and that once goods are identified as used mainly for manufacturing and a Section 4A notification is issued for specified local areas, tax must be levied at the notified rates (6% and 10% for explosives) rather than rates in Section 4. The Tribunal's application of the raw-material definition did not vitiate the chargeability, and, in absence of any challenge to the notification, the references were finally disposed.
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