https://www.taxtmi.com/caselaws?id=163716 Entry tax under the Assam Entry Tax Act, 2001 is discussed in relation to cement imported as raw material and consumed in manufacturing asbestos sheets. The text explains that "consumption" and "use" cover raw material converted into a commercially different product, so the goods are not treated as sold in the same form as imported. Section 5 exemption is stated to apply only where the imported specified goods are sold within the State in the imported form and the sale is taxable under local sales tax law, which was not satisfied on these facts. The constitutional challenge is also addressed through intelligible differentia, rational nexus, and the compensatory character of the levy. en-us Tue, 17 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163716 Entry tax under the Assam Entry Tax Act, 2001 is discussed in relation to cement imported as raw material and consumed in manufacturing asbestos sheets. The text explains that "consumption" and "use" cover raw material converted into a commercially different product, so the goods are not treated as sold in the same form as imported. Section 5 exemption is stated to apply only where the imported specified goods are sold within the State in the imported form and the sale is taxable under local sales tax law, which was not satisfied on these facts. The constitutional challenge is also addressed through intelligible differentia, rational nexus, and the compensatory character of the levy. Case-Laws VAT and Sales Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163716