https://www.taxtmi.com/caselaws?id=162301 Entry tax is attracted only when goods enter a local area for consumption, use or sale therein; mere transfer or entry of title deeds within the local area does not satisfy the taxable event. The Madhya Pradesh HC read the Entry Tax Act as fastening liability on the physical entry of goods for the specified end use, and not on a mere movement or endorsement of documents of title. Analogies to octroi or terminal tax principles were held not to alter the plain statutory language. On the facts, because the goods themselves were not brought into the local area in the required manner, no entry tax liability arose on the basis of the title deed transfer alone. en-us Thu, 16 Dec 2004 00:00:00 +0530 Mon, 24 Feb 2014 15:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162301 Entry tax is attracted only when goods enter a local area for consumption, use or sale therein; mere transfer or entry of title deeds within the local area does not satisfy the taxable event. The Madhya Pradesh HC read the Entry Tax Act as fastening liability on the physical entry of goods for the specified end use, and not on a mere movement or endorsement of documents of title. Analogies to octroi or terminal tax principles were held not to alter the plain statutory language. On the facts, because the goods themselves were not brought into the local area in the required manner, no entry tax liability arose on the basis of the title deed transfer alone. Case-Laws VAT and Sales Tax Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162301