https://www.taxtmi.com/caselaws?id=157438 A manufacturer bringing scheduled goods into a local area as inputs for manufacture may still be treated as a dealer in those goods where the statutory definition of business extends to activities incidental or ancillary to manufacture; on that basis, entry tax was attracted. The commentary also notes that a later amendment to the Schedule did not undo the levy for the relevant period when the goods were already scheduled goods. Separately, an assessment and demand were said to be unsustainable where the assessee sought time to produce records, the request was not properly considered, and proceedings continued despite a stay; the assessment was therefore vitiated for breach of natural justice and liable to be set aside. en-us Wed, 10 Nov 1993 00:00:00 +0530 Sat, 05 Oct 2013 15:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157438 A manufacturer bringing scheduled goods into a local area as inputs for manufacture may still be treated as a dealer in those goods where the statutory definition of business extends to activities incidental or ancillary to manufacture; on that basis, entry tax was attracted. The commentary also notes that a later amendment to the Schedule did not undo the levy for the relevant period when the goods were already scheduled goods. Separately, an assessment and demand were said to be unsustainable where the assessee sought time to produce records, the request was not properly considered, and proceedings continued despite a stay; the assessment was therefore vitiated for breach of natural justice and liable to be set aside. Case-Laws VAT and Sales Tax Wed, 10 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157438