https://www.taxtmi.com/caselaws?id=163565 Entry tax on goods entering a local area is attracted only when the entry is for consumption, use, or sale within that area. Coal brought in merely for weighment at a weighbridge and then dispatched did not satisfy that condition, and the levy could not be sustained on the basis that sale was completed for price ascertainment under the Sale of Goods Act. The operative test remained the intended local consumption, use, or sale of the goods. On that reasoning, coal entered only for weighment and onward movement outside the area was not liable to entry tax. en-us Tue, 03 Jan 2006 00:00:00 +0530 Fri, 04 Apr 2014 15:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163565 Entry tax on goods entering a local area is attracted only when the entry is for consumption, use, or sale within that area. Coal brought in merely for weighment at a weighbridge and then dispatched did not satisfy that condition, and the levy could not be sustained on the basis that sale was completed for price ascertainment under the Sale of Goods Act. The operative test remained the intended local consumption, use, or sale of the goods. On that reasoning, coal entered only for weighment and onward movement outside the area was not liable to entry tax. Case-Laws VAT and Sales Tax Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163565