https://www.taxtmi.com/caselaws?id=158440 Entry tax under the Madhya Pradesh Entry Tax Act is a single-point levy triggered by entry of goods into a local area, and a sale bill lacking the section 7(1) endorsement has evidentiary significance when goods are purchased from one registered dealer by another. The missing endorsement does not by itself fasten liability on the purchasing dealer, but it supports a prima facie inference that the goods were not local goods in the seller's hands and that tax had not already crystallised earlier. Once the purchaser relies on that bill, the Revenue must rebut the inference by proving that entry tax was payable or that the absence of endorsement was otherwise explained. The assessee succeeds unless that burden is discharged. en-us Fri, 15 Sep 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158440 Entry tax under the Madhya Pradesh Entry Tax Act is a single-point levy triggered by entry of goods into a local area, and a sale bill lacking the section 7(1) endorsement has evidentiary significance when goods are purchased from one registered dealer by another. The missing endorsement does not by itself fasten liability on the purchasing dealer, but it supports a prima facie inference that the goods were not local goods in the seller's hands and that tax had not already crystallised earlier. Once the purchaser relies on that bill, the Revenue must rebut the inference by proving that entry tax was payable or that the absence of endorsement was otherwise explained. The assessee succeeds unless that burden is discharged. Case-Laws VAT and Sales Tax Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158440