https://www.taxtmi.com/caselaws?id=159017 Iron and steel purchased and used as equipment in the course of mining business were held exigible to entry tax, because the supplementary statement of the case showed business use rather than use for construction of staff quarters. The Court accepted the Board of Revenue's factual conclusion and held that the assessee's contrary assertion did not change the taxable character of the purchases. On that basis, the issue was resolved against the assessee and in favour of the Revenue. en-us Mon, 22 Apr 1996 00:00:00 +0530 Wed, 13 Nov 2013 15:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159017 Iron and steel purchased and used as equipment in the course of mining business were held exigible to entry tax, because the supplementary statement of the case showed business use rather than use for construction of staff quarters. The Court accepted the Board of Revenue's factual conclusion and held that the assessee's contrary assertion did not change the taxable character of the purchases. On that basis, the issue was resolved against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159017