https://www.taxtmi.com/caselaws?id=161980 Writ jurisdiction was found unsuitable for finally determining entry tax liability on day-old chicks imported into a local area where the dispute depended on disputed facts and satisfaction of statutory conditions. The court held that the assessing authority must examine the nature of the commodity, the petitioners' business, and the factual basis for any exemption claim before liability under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 can be fixed. Exemption notifications under the sales tax law could not be mechanically relied on at the check-post stage to defeat entry tax. The petitions were disposed of by directing the parties to pursue the statutory remedy, with interim release of consignments permitted on prescribed conditions. en-us Tue, 06 Apr 2004 00:00:00 +0530 Wed, 12 Feb 2014 18:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161980 Writ jurisdiction was found unsuitable for finally determining entry tax liability on day-old chicks imported into a local area where the dispute depended on disputed facts and satisfaction of statutory conditions. The court held that the assessing authority must examine the nature of the commodity, the petitioners' business, and the factual basis for any exemption claim before liability under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 can be fixed. Exemption notifications under the sales tax law could not be mechanically relied on at the check-post stage to defeat entry tax. The petitions were disposed of by directing the parties to pursue the statutory remedy, with interim release of consignments permitted on prescribed conditions. Case-Laws VAT and Sales Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161980