https://www.taxtmi.com/caselaws?id=234203 Entry tax is attracted only when goods enter a local area from outside for consumption, use or sale there; goods manufactured and sold within the same local area do not trigger the charging event. Section 12 is only a collection machinery provision and cannot enlarge liability, so it applies only where the purchaser intends to take the goods into a local area. It does not cover every sale by a manufacturer, and local sales with no such intention require only disclosure in the prescribed return. The doctrine of no prejudice cannot override the statute to compel tax collection where no legal liability exists. en-us Mon, 27 May 2013 00:00:00 +0530 Sat, 01 Jun 2013 05:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234203 Entry tax is attracted only when goods enter a local area from outside for consumption, use or sale there; goods manufactured and sold within the same local area do not trigger the charging event. Section 12 is only a collection machinery provision and cannot enlarge liability, so it applies only where the purchaser intends to take the goods into a local area. It does not cover every sale by a manufacturer, and local sales with no such intention require only disclosure in the prescribed return. The doctrine of no prejudice cannot override the statute to compel tax collection where no legal liability exists. Case-Laws VAT and Sales Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234203