https://www.taxtmi.com/caselaws?id=163566 Liability to entry tax arose only when goods entered a local area for consumption, use or sale therein; coal brought in merely for weighment and taken back did not attract tax. Penalty under the statutory presumption for failure to state that no entry tax had been paid was not leviable where registered dealer-purchasers certified payment of entry tax, and it also did not apply to sales to the Defence Department because that body was not a dealer under the scheme. Penalty remained sustainable for sales to new industries and manufacturers of tax-free goods where no reliable rebuttal material was produced. en-us Tue, 03 Jul 2007 00:00:00 +0530 Fri, 04 Apr 2014 16:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163566 Liability to entry tax arose only when goods entered a local area for consumption, use or sale therein; coal brought in merely for weighment and taken back did not attract tax. Penalty under the statutory presumption for failure to state that no entry tax had been paid was not leviable where registered dealer-purchasers certified payment of entry tax, and it also did not apply to sales to the Defence Department because that body was not a dealer under the scheme. Penalty remained sustainable for sales to new industries and manufacturers of tax-free goods where no reliable rebuttal material was produced. Case-Laws VAT and Sales Tax Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163566