https://www.taxtmi.com/caselaws?id=165075 Entry tax on goods brought into a local area turns on whether the goods are used in the specified activity as incidental goods. The court distinguished goods used "in" mining from goods used merely "for" mining, holding that plant and machinery, including dumpers, trucks and dozers, are essential to operations but are not incidental goods and are therefore taxable. By contrast, air-conditioners and motor cars were treated as casual or secondary to the business activity and thus fell within the incidental goods category, making them liable to entry tax. The references were answered against the assessee and in favour of the Revenue. en-us Mon, 26 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165075 Entry tax on goods brought into a local area turns on whether the goods are used in the specified activity as incidental goods. The court distinguished goods used "in" mining from goods used merely "for" mining, holding that plant and machinery, including dumpers, trucks and dozers, are essential to operations but are not incidental goods and are therefore taxable. By contrast, air-conditioners and motor cars were treated as casual or secondary to the business activity and thus fell within the incidental goods category, making them liable to entry tax. The references were answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165075