https://www.taxtmi.com/caselaws?id=163610 Entry tax under the Karnataka Tax on Entry of Goods Act, 1979 attaches only when a dealer is proved to have brought, or caused goods to be brought, into the local area, including through the statutory deeming provision. Where the chassis was purchased by the customer and merely supplied to the assessee for fabrication of a bus body in its workshop, the assessee did not itself effect the entry and no factual basis existed to treat it as the person causing that entry. The deeming provision was therefore inapplicable, and the tax demand was unsustainable. en-us Wed, 07 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163610 Entry tax under the Karnataka Tax on Entry of Goods Act, 1979 attaches only when a dealer is proved to have brought, or caused goods to be brought, into the local area, including through the statutory deeming provision. Where the chassis was purchased by the customer and merely supplied to the assessee for fabrication of a bus body in its workshop, the assessee did not itself effect the entry and no factual basis existed to treat it as the person causing that entry. The deeming provision was therefore inapplicable, and the tax demand was unsustainable. Case-Laws VAT and Sales Tax Wed, 07 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163610