https://www.taxtmi.com/caselaws?id=163472 A motor vehicle chassis imported in semi-knocked-down form is treated as a "chassis of motor vehicle" for the relevant Kerala entry tax schedule, because the levy was intended to cover the chassis and related body-building materials and a narrow reading would defeat that purpose. However, entry tax under section 3(1) arises only when goods enter a local area for consumption, use or sale therein. Where the chassis remained owned by a foreign party, was brought in only for assembly and body building, and was then exported, the statutory condition of consumption or use was not satisfied. On that reasoning, the tax demand and related penalty were unsustainable. en-us Sat, 25 Sep 2004 00:00:00 +0530 Thu, 03 Apr 2014 11:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163472 A motor vehicle chassis imported in semi-knocked-down form is treated as a "chassis of motor vehicle" for the relevant Kerala entry tax schedule, because the levy was intended to cover the chassis and related body-building materials and a narrow reading would defeat that purpose. However, entry tax under section 3(1) arises only when goods enter a local area for consumption, use or sale therein. Where the chassis remained owned by a foreign party, was brought in only for assembly and body building, and was then exported, the statutory condition of consumption or use was not satisfied. On that reasoning, the tax demand and related penalty were unsustainable. Case-Laws VAT and Sales Tax Sat, 25 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163472