https://www.taxtmi.com/caselaws?id=159631 Entry tax on motor vehicles brought into a local area for personal use is addressed through the interaction between the charging provisions in Chapter II-A and the general exemption in section 28 of the Karnataka Tax on Entry of Goods Act, 1979. Persons who are not dealers in goods fall within the section 28 exemption and are not liable to entry tax for personal-use vehicles. The constitutional challenge to differential treatment of imported vehicles is addressed through presidential assent for the amending Act and an exemption notification intended to maintain tax parity between locally manufactured and externally sourced vehicles brought by dealers. en-us Mon, 21 Aug 1995 00:00:00 +0530 Thu, 28 Nov 2013 15:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159631 Entry tax on motor vehicles brought into a local area for personal use is addressed through the interaction between the charging provisions in Chapter II-A and the general exemption in section 28 of the Karnataka Tax on Entry of Goods Act, 1979. Persons who are not dealers in goods fall within the section 28 exemption and are not liable to entry tax for personal-use vehicles. The constitutional challenge to differential treatment of imported vehicles is addressed through presidential assent for the amending Act and an exemption notification intended to maintain tax parity between locally manufactured and externally sourced vehicles brought by dealers. Case-Laws VAT and Sales Tax Mon, 21 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159631