https://www.taxtmi.com/caselaws?id=162210 Section 3(1)(b) of the M.P. Entry Tax Act was read as applying only when Schedule III goods enter a local area in the course of business for consumption or use and not for sale, with the expressions dealer, course of business, consumption or use, and Schedule III goods operating cumulatively. Section 3(2)(a)(i) was treated as a separate charging provision for notified goods and persons not otherwise covered by section 3(1). The Court confined itself to statutory construction, did not strike down the impugned notifications, and left the petitioners' factual liability to be determined by the Tribunal. en-us Mon, 01 Sep 2003 00:00:00 +0530 Thu, 20 Feb 2014 17:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162210 Section 3(1)(b) of the M.P. Entry Tax Act was read as applying only when Schedule III goods enter a local area in the course of business for consumption or use and not for sale, with the expressions dealer, course of business, consumption or use, and Schedule III goods operating cumulatively. Section 3(2)(a)(i) was treated as a separate charging provision for notified goods and persons not otherwise covered by section 3(1). The Court confined itself to statutory construction, did not strike down the impugned notifications, and left the petitioners' factual liability to be determined by the Tribunal. Case-Laws VAT and Sales Tax Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162210