https://www.taxtmi.com/caselaws?id=163925 Entry tax under section 3(1) of the M.P. (C.G.) Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 is attracted only when goods enter a local area for consumption, use, or sale in that area, because the word "therein" confines the levy to the area of intended consumption or use. Coal that moved through a pit mouth, weighbridge, silo, or railway siding only as part of a continuous transit to another destination did not satisfy that condition, so the levy was unsustainable. The petitions were allowed and the assessment, reassessment, penalty, and demand proceedings based on the disputed tax were quashed. en-us Wed, 09 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163925 Entry tax under section 3(1) of the M.P. (C.G.) Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 is attracted only when goods enter a local area for consumption, use, or sale in that area, because the word "therein" confines the levy to the area of intended consumption or use. Coal that moved through a pit mouth, weighbridge, silo, or railway siding only as part of a continuous transit to another destination did not satisfy that condition, so the levy was unsustainable. The petitions were allowed and the assessment, reassessment, penalty, and demand proceedings based on the disputed tax were quashed. Case-Laws VAT and Sales Tax Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163925