https://www.taxtmi.com/caselaws?id=158095 Entry tax is attracted when goods enter a local area for sale there, because the levy follows the constitutional entry permitting tax on entry of goods for consumption, use or sale within that area. Applying the settled octroi principle, the decisive factor is the destination and intended use at the time of entry, not the buyer's later conduct. Goods brought into Durg for sale to dealers in that local area were liable even though the buyers later removed them for further sale, use or consumption outside the area. The exception for goods brought only for re-export, or where title and appropriation occur outside the local area, did not apply on the pleaded facts. en-us Mon, 22 Aug 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158095 Entry tax is attracted when goods enter a local area for sale there, because the levy follows the constitutional entry permitting tax on entry of goods for consumption, use or sale within that area. Applying the settled octroi principle, the decisive factor is the destination and intended use at the time of entry, not the buyer's later conduct. Goods brought into Durg for sale to dealers in that local area were liable even though the buyers later removed them for further sale, use or consumption outside the area. The exception for goods brought only for re-export, or where title and appropriation occur outside the local area, did not apply on the pleaded facts. Case-Laws VAT and Sales Tax Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158095