https://www.taxtmi.com/caselaws?id=158058 Gurakhu was held to be liable to entry tax once it was expressly included in item 41(c) of the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 by notification dated 20 April 1979. The taxable event under the Act was the entry of a specified good for consumption, use or sale within the metropolitan area, so liability did not depend on how gurakhu was classified in common parlance or under other enactments. The Tobacco Board Act, 1975 did not divest the State of legislative competence, because it operated in a different field concerned with regulation of the tobacco industry and did not displace the State's power to levy entry tax on a scheduled commodity. en-us Fri, 10 Dec 1993 00:00:00 +0530 Tue, 15 Oct 2013 17:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158058 Gurakhu was held to be liable to entry tax once it was expressly included in item 41(c) of the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 by notification dated 20 April 1979. The taxable event under the Act was the entry of a specified good for consumption, use or sale within the metropolitan area, so liability did not depend on how gurakhu was classified in common parlance or under other enactments. The Tobacco Board Act, 1975 did not divest the State of legislative competence, because it operated in a different field concerned with regulation of the tobacco industry and did not displace the State's power to levy entry tax on a scheduled commodity. Case-Laws VAT and Sales Tax Fri, 10 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158058