https://www.taxtmi.com/caselaws?id=162042 Entry tax under the Orissa Entry Tax Act, 1999 applies only when scheduled goods enter a local area for consumption, use or sale there. Goods routed through Paradeep for onward despatch to an offshore rig in the continental shelf did not satisfy that condition, and mere passage through the State was insufficient to attract the levy. In the absence of a notification extending the taxing law to the continental shelf under the applicable maritime zones legislation, the assessment orders and demand notices could not be sustained and were quashed. en-us Mon, 24 Apr 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162042 Entry tax under the Orissa Entry Tax Act, 1999 applies only when scheduled goods enter a local area for consumption, use or sale there. Goods routed through Paradeep for onward despatch to an offshore rig in the continental shelf did not satisfy that condition, and mere passage through the State was insufficient to attract the levy. In the absence of a notification extending the taxing law to the continental shelf under the applicable maritime zones legislation, the assessment orders and demand notices could not be sustained and were quashed. Case-Laws VAT and Sales Tax Mon, 24 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162042