https://www.taxtmi.com/caselaws?id=159159 Under the Karnataka Entry Tax Act, 1979, the dealer bears the burden of proving that scheduled goods are not liable to entry tax. The court note states that lathe machines booked in the petitioner's name and transported at its risk were treated as having been caused to enter the local area, so taxability was upheld. Grinding mills used for processing goods were treated as industrial machinery within the schedule, and electrically operated motors sold to industrial units were also regarded as industrial machinery or parts and accessories thereof. Concurrent findings supporting levy were left undisturbed. en-us Mon, 24 Nov 1997 00:00:00 +0530 Sat, 16 Nov 2013 16:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159159 Under the Karnataka Entry Tax Act, 1979, the dealer bears the burden of proving that scheduled goods are not liable to entry tax. The court note states that lathe machines booked in the petitioner's name and transported at its risk were treated as having been caused to enter the local area, so taxability was upheld. Grinding mills used for processing goods were treated as industrial machinery within the schedule, and electrically operated motors sold to industrial units were also regarded as industrial machinery or parts and accessories thereof. Concurrent findings supporting levy were left undisturbed. Case-Laws VAT and Sales Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159159