https://www.taxtmi.com/caselaws?id=164157 Section 3 of the Madhya Pradesh Entry Tax Act was treated as the complete charging provision: the taxable event is entry of specified goods into a local area in the course of business, the dealer is the person liable, and the rate is supplied by the Schedule. The Court held that the reference to dealers liable under the VAT Act identifies the person from whom tax is recovered and does not restrict the levy. It further held that section 3B is only a special collection mechanism, so the absence of a notification under that provision does not defeat the charge or exclude recovery through the general machinery under section 14. en-us Fri, 20 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164157 Section 3 of the Madhya Pradesh Entry Tax Act was treated as the complete charging provision: the taxable event is entry of specified goods into a local area in the course of business, the dealer is the person liable, and the rate is supplied by the Schedule. The Court held that the reference to dealers liable under the VAT Act identifies the person from whom tax is recovered and does not restrict the levy. It further held that section 3B is only a special collection mechanism, so the absence of a notification under that provision does not defeat the charge or exclude recovery through the general machinery under section 14. Case-Laws VAT and Sales Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164157