https://www.taxtmi.com/caselaws?id=157176 Industrial machinery brought into a local area for use in a workshop for job work was treated as entry of goods for "use" under the entry tax law, because the term takes colour from "consumption" and "sale" and is not limited to goods physically used up or destroyed. The Court also held that a person who buys or receives scheduled goods and carries on business in the local area can fall within the wide statutory definition of "dealer", even if the goods are used in job work and not resold. On that basis, the registration and exclusion arguments failed and the levy was upheld. en-us Fri, 09 Nov 1990 00:00:00 +0530 Tue, 01 Oct 2013 14:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157176 Industrial machinery brought into a local area for use in a workshop for job work was treated as entry of goods for "use" under the entry tax law, because the term takes colour from "consumption" and "sale" and is not limited to goods physically used up or destroyed. The Court also held that a person who buys or receives scheduled goods and carries on business in the local area can fall within the wide statutory definition of "dealer", even if the goods are used in job work and not resold. On that basis, the registration and exclusion arguments failed and the levy was upheld. Case-Laws VAT and Sales Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157176