https://www.taxtmi.com/caselaws?id=158887 Entry tax under section 3(1)(b) was not leviable on plant and machinery brought into a local area for installation in an existing factory, because the statutory purposes for Schedule III goods-such as consumption, use as raw material, incidental goods, packing material, execution of works contracts, or sale-were not met. The assessee's plea of promissory estoppel also failed, because an octroi exemption relates to a different levy and cannot automatically bar entry tax, which is imposed under separate law and conditions. The reference was answered by holding that entry tax was not payable on the machinery, but the octroi exemption could not defeat the entry tax levy. en-us Wed, 13 Sep 1995 00:00:00 +0530 Sat, 09 Nov 2013 11:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158887 Entry tax under section 3(1)(b) was not leviable on plant and machinery brought into a local area for installation in an existing factory, because the statutory purposes for Schedule III goods-such as consumption, use as raw material, incidental goods, packing material, execution of works contracts, or sale-were not met. The assessee's plea of promissory estoppel also failed, because an octroi exemption relates to a different levy and cannot automatically bar entry tax, which is imposed under separate law and conditions. The reference was answered by holding that entry tax was not payable on the machinery, but the octroi exemption could not defeat the entry tax levy. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158887