https://www.taxtmi.com/caselaws?id=158859 Entry tax under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 is attracted by the entry of specified goods into a local area for consumption, use or sale, even where the goods are brought from the assessee's own divisions. The charging provision depends on entry into the local area, while references to goods being "acquired or obtained" relate to valuation rather than the charge itself. A plea that the goods had not entered the local area, raised for the first time before the Tribunal, was not entertainable because it required factual investigation and lacked a proper foundation before the lower authorities. en-us Thu, 22 Aug 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158859 Entry tax under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 is attracted by the entry of specified goods into a local area for consumption, use or sale, even where the goods are brought from the assessee's own divisions. The charging provision depends on entry into the local area, while references to goods being "acquired or obtained" relate to valuation rather than the charge itself. A plea that the goods had not entered the local area, raised for the first time before the Tribunal, was not entertainable because it required factual investigation and lacked a proper foundation before the lower authorities. Case-Laws VAT and Sales Tax Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158859