https://www.taxtmi.com/caselaws?id=158189 Entry tax under the West Bengal entry tax law was not attracted where jute was brought into local areas only for temporary detention, breaking bulk and repacking into bales before export. The charging provision applied only when goods entered the local area for consumption, use or sale there, and mere physical entry was insufficient. Because the goods retained their identity after repacking and were not brought in for local consumption, use or sale, the levy did not arise and the assessments were liable to be quashed in favour of the assessee. en-us Fri, 08 Oct 1993 00:00:00 +0530 Fri, 18 Oct 2013 11:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158189 Entry tax under the West Bengal entry tax law was not attracted where jute was brought into local areas only for temporary detention, breaking bulk and repacking into bales before export. The charging provision applied only when goods entered the local area for consumption, use or sale there, and mere physical entry was insufficient. Because the goods retained their identity after repacking and were not brought in for local consumption, use or sale, the levy did not arise and the assessments were liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158189