https://www.taxtmi.com/caselaws?id=155579 Section 3(1)(b) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 was interpreted to require that entry tax applies only when specified goods enter a local area for consumption or use as raw material, and not for sale there. The expression "raw material" was read as qualifying both "consumption" and "use", so mere consumption of goods was not enough by itself to attract the levy. The Tribunal's view that "raw material" qualified only "use" and not "consumption" was rejected. en-us Tue, 11 Apr 1989 00:00:00 +0530 Thu, 05 Sep 2013 15:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155579 Section 3(1)(b) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 was interpreted to require that entry tax applies only when specified goods enter a local area for consumption or use as raw material, and not for sale there. The expression "raw material" was read as qualifying both "consumption" and "use", so mere consumption of goods was not enough by itself to attract the levy. The Tribunal's view that "raw material" qualified only "use" and not "consumption" was rejected. Case-Laws VAT and Sales Tax Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155579