https://www.taxtmi.com/caselaws?id=159478 Entry tax was held to apply when limestone was moved from a mine area into a separate plant area, even though both sites lay within the same factory premises. The decisive factor was whether goods were brought from one local area into another, not whether the source and destination formed part of one industrial establishment. The Court also held that the entire factory could not be treated as a single local area merely because the sites were connected within the same premises. The reference was answered in favour of the Revenue, and the assessee's challenge to entry tax liability failed. en-us Tue, 28 Nov 1995 00:00:00 +0530 Tue, 26 Nov 2013 12:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159478 Entry tax was held to apply when limestone was moved from a mine area into a separate plant area, even though both sites lay within the same factory premises. The decisive factor was whether goods were brought from one local area into another, not whether the source and destination formed part of one industrial establishment. The Court also held that the entire factory could not be treated as a single local area merely because the sites were connected within the same premises. The reference was answered in favour of the Revenue, and the assessee's challenge to entry tax liability failed. Case-Laws VAT and Sales Tax Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159478