https://www.taxtmi.com/caselaws?id=218774 Entry tax under the Orissa Entry Tax Act, 1999 applies to goods imported from outside India after they cross the customs barrier and enter a local area for consumption, use or sale; the levy is not barred by Articles 246 or 286, and it operates in a field distinct from customs duty. A paper plant and machinery imported in knock-down condition was treated as machinery for Schedule purposes and was held liable to entry tax. By contrast, raw materials, spares and components not included in the Schedule could not be taxed merely because they were brought into the local area, and the absence of a Schedule entry was decisive. en-us Tue, 09 Oct 2012 00:00:00 +0530 Thu, 12 Oct 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218774 Entry tax under the Orissa Entry Tax Act, 1999 applies to goods imported from outside India after they cross the customs barrier and enter a local area for consumption, use or sale; the levy is not barred by Articles 246 or 286, and it operates in a field distinct from customs duty. A paper plant and machinery imported in knock-down condition was treated as machinery for Schedule purposes and was held liable to entry tax. By contrast, raw materials, spares and components not included in the Schedule could not be taxed merely because they were brought into the local area, and the absence of a Schedule entry was decisive. Case-Laws VAT and Sales Tax Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218774