https://www.taxtmi.com/caselaws?id=157233 Entry tax under section 3 of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1979 applies only when scheduled goods enter a local area for ultimate consumption, use, or sale therein. Applying the Supreme Court's octroi principle, the Karnataka HC treated goods brought into the local area merely for onward re-export as outside the taxable event. On that reasoning, levy on goods sold locally only for transport outside the area was unsustainable, and the writ petitions were allowed with quashing of the levy to that extent, consequential reassessment, and refund of excess collections. en-us Wed, 31 Oct 1990 00:00:00 +0530 Tue, 01 Oct 2013 18:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157233 Entry tax under section 3 of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1979 applies only when scheduled goods enter a local area for ultimate consumption, use, or sale therein. Applying the Supreme Court's octroi principle, the Karnataka HC treated goods brought into the local area merely for onward re-export as outside the taxable event. On that reasoning, levy on goods sold locally only for transport outside the area was unsustainable, and the writ petitions were allowed with quashing of the levy to that extent, consequential reassessment, and refund of excess collections. Case-Laws VAT and Sales Tax Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157233