https://www.taxtmi.com/caselaws?id=161712 Entry tax under the Bihar entry tax law is attracted only when scheduled goods enter a local area for consumption, use, or sale with the requisite nexus to consumption or use in that area; mere physical entry and local sale do not by themselves establish liability. The assessing authority must examine whether the goods were brought into the local area for consumption or use there, or were re-exported or moved elsewhere. The 2001 amendment and related rules were not treated as a general clarificatory or declaratory measure with retrospective effect for all scheduled goods, and rule 7 could not enlarge the charging provision or override the statute. The matter was remitted for fresh determination on the correct legal test. en-us Mon, 16 Dec 2002 00:00:00 +0530 Tue, 04 Feb 2014 17:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161712 Entry tax under the Bihar entry tax law is attracted only when scheduled goods enter a local area for consumption, use, or sale with the requisite nexus to consumption or use in that area; mere physical entry and local sale do not by themselves establish liability. The assessing authority must examine whether the goods were brought into the local area for consumption or use there, or were re-exported or moved elsewhere. The 2001 amendment and related rules were not treated as a general clarificatory or declaratory measure with retrospective effect for all scheduled goods, and rule 7 could not enlarge the charging provision or override the statute. The matter was remitted for fresh determination on the correct legal test. Case-Laws VAT and Sales Tax Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161712