https://www.taxtmi.com/caselaws?id=162088 Section 3-A of the entry tax statute applies only where both statutory conditions coexist: the goods are motor vehicles requiring registration in Madhya Pradesh and they are brought into a local area by a person not liable to pay tax under the commercial tax enactment. The word "and" between clauses (i) and (ii) is conjunctive, not disjunctive. On that construction, section 3-A cannot be invoked against a registered dealer already liable under the charging provision in section 3, and a levy made on that basis is unsustainable. en-us Mon, 26 Sep 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162088 Section 3-A of the entry tax statute applies only where both statutory conditions coexist: the goods are motor vehicles requiring registration in Madhya Pradesh and they are brought into a local area by a person not liable to pay tax under the commercial tax enactment. The word "and" between clauses (i) and (ii) is conjunctive, not disjunctive. On that construction, section 3-A cannot be invoked against a registered dealer already liable under the charging provision in section 3, and a levy made on that basis is unsustainable. Case-Laws VAT and Sales Tax Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162088