https://www.taxtmi.com/caselaws?id=159641 The Kerala High Court construed the Kerala Tax on Entry of Goods into Local Areas Act, 1994 as applying only to goods entering local areas from outside the State for use or sale therein, and not to motor vehicles imported into India from abroad. The charging provision, definition of importer, and method of computing purchase value showed a legislative scheme confined to inter-State entry, while customs duty and import charges were outside the tax base. On that construction, foreign-imported vehicles were not liable to entry tax, and registration could not be conditioned on clearance certificates under the Act. en-us Tue, 06 Jan 1998 00:00:00 +0530 Thu, 28 Nov 2013 16:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159641 The Kerala High Court construed the Kerala Tax on Entry of Goods into Local Areas Act, 1994 as applying only to goods entering local areas from outside the State for use or sale therein, and not to motor vehicles imported into India from abroad. The charging provision, definition of importer, and method of computing purchase value showed a legislative scheme confined to inter-State entry, while customs duty and import charges were outside the tax base. On that construction, foreign-imported vehicles were not liable to entry tax, and registration could not be conditioned on clearance certificates under the Act. Case-Laws VAT and Sales Tax Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159641