https://www.taxtmi.com/caselaws?id=157584 Entry tax under section 6(1) was confined to goods brought into the local area for consumption, use or sale there, consistent with the constitutional basis of octroi-like levy. Goods brought into the Calcutta Metropolitan Area solely for export through Calcutta port, and in fact exported, did not satisfy that condition, so no entry tax was leviable. The procedural exemption mechanism under section 9 and rule 15 for immediate export could not create a substantive tax charge where the levy itself was inapplicable. Non-compliance with that procedure therefore did not justify imposition of entry tax on export-bound goods. en-us Wed, 23 Dec 1992 00:00:00 +0530 Tue, 08 Oct 2013 14:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157584 Entry tax under section 6(1) was confined to goods brought into the local area for consumption, use or sale there, consistent with the constitutional basis of octroi-like levy. Goods brought into the Calcutta Metropolitan Area solely for export through Calcutta port, and in fact exported, did not satisfy that condition, so no entry tax was leviable. The procedural exemption mechanism under section 9 and rule 15 for immediate export could not create a substantive tax charge where the levy itself was inapplicable. Non-compliance with that procedure therefore did not justify imposition of entry tax on export-bound goods. Case-Laws VAT and Sales Tax Wed, 23 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157584