https://www.taxtmi.com/caselaws?id=164780 Sales tax exemption on finished products under the Bihar Finance Act, 1981 did not extend to entry tax on coal imported from outside the State for use as raw material. Entry tax and sales tax were treated as distinct levies: sales tax arose on sale or purchase, while entry tax was attracted by entry of goods into a local area for consumption, use or sale. The sales tax exemption certificate did not create immunity from entry tax, and no separate notification under the Entry Tax Act exempted the assessee. The second proviso to section 3(2) was confined to adjustment of tax already paid, not automatic exemption. The writ petition therefore failed. en-us Mon, 24 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164780 Sales tax exemption on finished products under the Bihar Finance Act, 1981 did not extend to entry tax on coal imported from outside the State for use as raw material. Entry tax and sales tax were treated as distinct levies: sales tax arose on sale or purchase, while entry tax was attracted by entry of goods into a local area for consumption, use or sale. The sales tax exemption certificate did not create immunity from entry tax, and no separate notification under the Entry Tax Act exempted the assessee. The second proviso to section 3(2) was confined to adjustment of tax already paid, not automatic exemption. The writ petition therefore failed. Case-Laws VAT and Sales Tax Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164780