https://www.taxtmi.com/caselaws?id=104941 Entry tax under the Calcutta Metropolitan Area Act applies to the entry of specified goods from outside the area and is cast on a dealer, not on mere possession of the goods. A possessor who is not shown to be a dealer cannot be fastened with liability unless the authority proves that the goods were brought into the metropolitan area without payment of tax. The power to call for documents from a person in possession does not itself create liability or support an adverse presumption in the absence of an express statutory basis. On the facts proved, the tax demand could not be sustained. en-us Mon, 08 May 2000 00:00:00 +0530 Sat, 18 Mar 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104941 Entry tax under the Calcutta Metropolitan Area Act applies to the entry of specified goods from outside the area and is cast on a dealer, not on mere possession of the goods. A possessor who is not shown to be a dealer cannot be fastened with liability unless the authority proves that the goods were brought into the metropolitan area without payment of tax. The power to call for documents from a person in possession does not itself create liability or support an adverse presumption in the absence of an express statutory basis. On the facts proved, the tax demand could not be sustained. Case-Laws VAT and Sales Tax Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104941