https://www.taxtmi.com/caselaws?id=156850 For entry tax classification under the Karnataka local areas entry tax law, the decisive test is the inherent nature and general character of the goods at the time of entry, not their possible later use. Sewing machines do not answer the description of industrial machinery under entry 7 merely because they may be used in a factory or other industrial setting, so they are not exigible to entry tax on that basis. The Court also found that the writ proceedings did not justify a heavy award of costs, and the costs direction was set aside while the substantive classification ruling was left undisturbed. en-us Tue, 10 Sep 1991 00:00:00 +0530 Wed, 25 Sep 2013 15:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156850 For entry tax classification under the Karnataka local areas entry tax law, the decisive test is the inherent nature and general character of the goods at the time of entry, not their possible later use. Sewing machines do not answer the description of industrial machinery under entry 7 merely because they may be used in a factory or other industrial setting, so they are not exigible to entry tax on that basis. The Court also found that the writ proceedings did not justify a heavy award of costs, and the costs direction was set aside while the substantive classification ruling was left undisturbed. Case-Laws VAT and Sales Tax Tue, 10 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156850