https://www.taxtmi.com/caselaws?id=158749 Writ petitions were held maintainable despite an appellate remedy because the departmental clarification had already been followed by subordinate officers, making an appeal futile, and the objection had not been raised before the single judge. For entry tax classification, the decisive factor was the nature of the goods at the time of entry into the local area, not their later use. Applying the common parlance test, ball-bearings were not understood as industrial machinery or as parts and accessories of industrial machinery, so they did not fall within entry 7 and were not exigible to entry tax under that entry. en-us Thu, 20 Jun 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158749 Writ petitions were held maintainable despite an appellate remedy because the departmental clarification had already been followed by subordinate officers, making an appeal futile, and the objection had not been raised before the single judge. For entry tax classification, the decisive factor was the nature of the goods at the time of entry into the local area, not their later use. Applying the common parlance test, ball-bearings were not understood as industrial machinery or as parts and accessories of industrial machinery, so they did not fall within entry 7 and were not exigible to entry tax under that entry. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158749