https://www.taxtmi.com/caselaws?id=158187 Entry tax was held inapplicable to aviation turbine fuel delivered directly to aircraft at Dum Dum Airport when the fuel was intended for consumption and use outside the Calcutta Metropolitan Area. The Tribunal treated the taxable event as entry into the local area for local consumption, use or sale, and held that mere delivery or sale within the area was insufficient where the goods were meant to be consumed after departure. It also found the State's exemption order for petroleum products sold and conveyed without local consumption or use to be within delegated power and applicable. The application was held maintainable despite limitation objections and pending alternative remedies. en-us Thu, 23 Jun 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158187 Entry tax was held inapplicable to aviation turbine fuel delivered directly to aircraft at Dum Dum Airport when the fuel was intended for consumption and use outside the Calcutta Metropolitan Area. The Tribunal treated the taxable event as entry into the local area for local consumption, use or sale, and held that mere delivery or sale within the area was insufficient where the goods were meant to be consumed after departure. It also found the State's exemption order for petroleum products sold and conveyed without local consumption or use to be within delegated power and applicable. The application was held maintainable despite limitation objections and pending alternative remedies. Case-Laws VAT and Sales Tax Thu, 23 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158187