https://www.taxtmi.com/caselaws?id=162793 The Court allowed the revision petition, setting aside the Karnataka Appellate Tribunal's order that had overturned the levy of entry tax on the sale of medical equipment brought into the local area. The Court reinstated the orders of the assessing authority and the first appellate authority, emphasizing that the liability to pay tax arises from causing the entry of goods into the local area. The respondent, a registered dealer, was found responsible for arranging delivery and transportation of goods, making it liable for the entry tax. No costs were awarded in the matter. 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 The Court allowed the revision petition, setting aside the Karnataka Appellate Tribunal's order that had overturned the levy of entry tax on the sale of medical equipment brought into the local area. The Court reinstated the orders of the assessing authority and the first appellate authority, emphasizing that the liability to pay tax arises from causing the entry of goods into the local area. The respondent, a registered dealer, was found responsible for arranging delivery and transportation of goods, making it liable for the entry tax. No costs were awarded in the matter. Case-Laws VAT and Sales Tax Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162793