https://www.taxtmi.com/caselaws?id=165786 Transformer oil was held liable to entry tax when brought into the local area, because the taxable entry and clarificatory notifications expressly covered the commodity and its use as a manufacturing input did not exclude it from tax. The tax and interest demand therefore survived. Penalty was not sustained, however, because the statutory provisions and notifications had created genuine uncertainty and conflicting interpretations, making penal liability inappropriate in the circumstances. The result was partial relief: entry tax and interest were upheld, but the penalty was deleted. en-us Fri, 29 Jul 2011 00:00:00 +0530 Sat, 13 Sep 2014 23:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165786 Transformer oil was held liable to entry tax when brought into the local area, because the taxable entry and clarificatory notifications expressly covered the commodity and its use as a manufacturing input did not exclude it from tax. The tax and interest demand therefore survived. Penalty was not sustained, however, because the statutory provisions and notifications had created genuine uncertainty and conflicting interpretations, making penal liability inappropriate in the circumstances. The result was partial relief: entry tax and interest were upheld, but the penalty was deleted. Case-Laws VAT and Sales Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165786