https://www.taxtmi.com/caselaws?id=160967 Entry tax on high speed diesel brought into a local area for use or consumption is treated as an indirect levy on the movement of goods and is not barred by Article 285. The Railways' procurement, transport, storage and use of diesel in operational activities falls within the Act's wide definition of business, so it is a dealer for entry tax purposes. Tax is payable only on diesel actually consumed within the local area, and unconsumed diesel carried out of the last local area in Karnataka is deductible under Rule 9A(3), subject to statutory conditions. The exemption confined to oil companies and their retail dealers is not extended to the Railways as a matter of judicial relief. en-us Fri, 21 Sep 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160967 Entry tax on high speed diesel brought into a local area for use or consumption is treated as an indirect levy on the movement of goods and is not barred by Article 285. The Railways' procurement, transport, storage and use of diesel in operational activities falls within the Act's wide definition of business, so it is a dealer for entry tax purposes. Tax is payable only on diesel actually consumed within the local area, and unconsumed diesel carried out of the last local area in Karnataka is deductible under Rule 9A(3), subject to statutory conditions. The exemption confined to oil companies and their retail dealers is not extended to the Railways as a matter of judicial relief. Case-Laws VAT and Sales Tax Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160967