https://www.taxtmi.com/caselaws?id=159005 The High Court allowed the application, directing the Tribunal to refer the case for answering questions of law on the assessment of entry tax on imported machinery and spare parts. The interpretation of "consumption" and "use" under the Entry Tax Act was pivotal, with the Court emphasizing the distinction between these terms and their applicability to machinery and spare parts not intended for specific purposes like raw material or works contracts. en-us Fri, 15 Sep 1995 00:00:00 +0530 Tue, 12 Nov 2013 17:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159005 The High Court allowed the application, directing the Tribunal to refer the case for answering questions of law on the assessment of entry tax on imported machinery and spare parts. The interpretation of "consumption" and "use" under the Entry Tax Act was pivotal, with the Court emphasizing the distinction between these terms and their applicability to machinery and spare parts not intended for specific purposes like raw material or works contracts. Case-Laws VAT and Sales Tax Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159005