https://www.taxtmi.com/caselaws?id=160718 Entry tax under the Karnataka Tax on Entry of Goods Act, 1979 applies when specified goods enter a defined local area for consumption, use or sale, even if the KIADB industrial area within that territory is not itself a separate local area. The prior Division Bench ruling in Samyuktha Karnataka was understood to mean only that an industrial area declared under the Industrial Areas Act is not, by itself, a local area; it did not exclude levy where the industrial area forms part of a municipality, panchayat or other statutory local area. On that basis, the challenge to the levy failed. en-us Thu, 18 Nov 1999 00:00:00 +0530 Mon, 23 Dec 2013 16:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160718 Entry tax under the Karnataka Tax on Entry of Goods Act, 1979 applies when specified goods enter a defined local area for consumption, use or sale, even if the KIADB industrial area within that territory is not itself a separate local area. The prior Division Bench ruling in Samyuktha Karnataka was understood to mean only that an industrial area declared under the Industrial Areas Act is not, by itself, a local area; it did not exclude levy where the industrial area forms part of a municipality, panchayat or other statutory local area. On that basis, the challenge to the levy failed. Case-Laws VAT and Sales Tax Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160718