https://www.taxtmi.com/caselaws?id=155312 Industrial machinery brought into a local area for use in a workshop was treated as goods entering for the entrant's own use, so entry tax could apply even though the machinery was not physically exhausted or converted into another commodity. The Court's reasoning followed the broader understanding that "use" and "consumption" under the entry tax scheme do not require the goods to be used up in a literal sense. It also held that a person may fall within the statutory concept of "dealer" where goods are bought and used in the course of business or in aid of a commercial process, so the petitioner could not claim exemption on the ground that it was not a dealer. en-us Wed, 13 Apr 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155312 Industrial machinery brought into a local area for use in a workshop was treated as goods entering for the entrant's own use, so entry tax could apply even though the machinery was not physically exhausted or converted into another commodity. The Court's reasoning followed the broader understanding that "use" and "consumption" under the entry tax scheme do not require the goods to be used up in a literal sense. It also held that a person may fall within the statutory concept of "dealer" where goods are bought and used in the course of business or in aid of a commercial process, so the petitioner could not claim exemption on the ground that it was not a dealer. Case-Laws VAT and Sales Tax Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155312