https://www.taxtmi.com/caselaws?id=160957 Entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 depends on actual entry of a motor vehicle into Kerala for use in the State, not on whether it was re-registered within fifteen months of its original out-of-State registration. The proviso for vehicles registered outside the State was treated as a protective measure for genuine out-of-State residents, not a means to defeat the levy. Re-registration and tax liability were held to be distinct, and sustained in-State use for business purposes brought the vehicle within the charging provision. The assessee bore the burden of showing that any entry was only casual, and the exemption was denied on the facts. en-us Wed, 22 Aug 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160957 Entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 depends on actual entry of a motor vehicle into Kerala for use in the State, not on whether it was re-registered within fifteen months of its original out-of-State registration. The proviso for vehicles registered outside the State was treated as a protective measure for genuine out-of-State residents, not a means to defeat the levy. Re-registration and tax liability were held to be distinct, and sustained in-State use for business purposes brought the vehicle within the charging provision. The assessee bore the burden of showing that any entry was only casual, and the exemption was denied on the facts. Case-Laws VAT and Sales Tax Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160957