https://www.taxtmi.com/caselaws?id=103726 The expression "sale therein" in Entry 52 of List II and the Karnataka entry tax provision was construed to cover sales within the local area for consumption or use in that area, not sales of goods brought into the area for consumption elsewhere; on that reading, the levy could not be extended to such transactions. Refund was also denied on unjust enrichment grounds because dealers who had passed the tax burden to purchasers or consumers suffered no loss and had no equitable claim to recovery. In the absence of pleading and proof that the burden had not been passed on, refund directions were set aside. en-us Mon, 18 Apr 1994 00:00:00 +0530 Thu, 26 Jun 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103726 The expression "sale therein" in Entry 52 of List II and the Karnataka entry tax provision was construed to cover sales within the local area for consumption or use in that area, not sales of goods brought into the area for consumption elsewhere; on that reading, the levy could not be extended to such transactions. Refund was also denied on unjust enrichment grounds because dealers who had passed the tax burden to purchasers or consumers suffered no loss and had no equitable claim to recovery. In the absence of pleading and proof that the burden had not been passed on, refund directions were set aside. Case-Laws VAT and Sales Tax Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103726