https://www.taxtmi.com/caselaws?id=162793 Liability to entry tax under section 3(2) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 turns on whether the registered dealer brought or caused the goods to be brought into the local area, or took delivery on entry, rather than on the place of sale or passing of title. On the stated contract terms, the dealer undertook delivery, arranged transport, and secured transit insurance, supporting the conclusion that the dealer caused the entry of the goods. The commentary records that this basis supported restoration of the entry tax levy. en-us Thu, 02 Feb 2006 00:00:00 +0530 Fri, 14 Mar 2014 12:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162793 Liability to entry tax under section 3(2) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 turns on whether the registered dealer brought or caused the goods to be brought into the local area, or took delivery on entry, rather than on the place of sale or passing of title. On the stated contract terms, the dealer undertook delivery, arranged transport, and secured transit insurance, supporting the conclusion that the dealer caused the entry of the goods. The commentary records that this basis supported restoration of the entry tax levy. Case-Laws VAT and Sales Tax Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162793