https://www.taxtmi.com/caselaws?id=158744 Goods brought into the State solely for construction and setting up a factory before commencement of production were held not exigible to entry tax as purchases made in the course of business. The court applied the reasoning of the earlier decision relied upon and treated the relevant purchases as pre-business capital acquisition rather than business transactions. As the factory commenced production only after the period for which entry tax was demanded, the notice under clause (3) of section 22-A of the M.P. General Sales Tax Act, 1958 could not sustain the levy. The impugned demand was quashed. en-us Tue, 13 Aug 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158744 Goods brought into the State solely for construction and setting up a factory before commencement of production were held not exigible to entry tax as purchases made in the course of business. The court applied the reasoning of the earlier decision relied upon and treated the relevant purchases as pre-business capital acquisition rather than business transactions. As the factory commenced production only after the period for which entry tax was demanded, the notice under clause (3) of section 22-A of the M.P. General Sales Tax Act, 1958 could not sustain the levy. The impugned demand was quashed. Case-Laws VAT and Sales Tax Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158744