https://www.taxtmi.com/caselaws?id=252845 Entry tax under the charging provision applies to the entry of scheduled goods into a local area, and liability cannot be extended by implication to a purchaser who buys within that local area from another registered dealer who had already brought the goods in. Form E-1 is not obligatory for such an intra-local-area purchaser, and the purchaser need not prove that the seller actually paid entry tax. For the dealer who is required to file Form E-1, the form must be complete and defect free with the return; non-furnishing or defective furnishing attracts liability, and the dealer cannot shift the burden by insisting that the department summon the seller's records or conduct an inquiry. en-us Mon, 31 Mar 2014 00:00:00 +0530 Wed, 05 Nov 2014 10:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252845 Entry tax under the charging provision applies to the entry of scheduled goods into a local area, and liability cannot be extended by implication to a purchaser who buys within that local area from another registered dealer who had already brought the goods in. Form E-1 is not obligatory for such an intra-local-area purchaser, and the purchaser need not prove that the seller actually paid entry tax. For the dealer who is required to file Form E-1, the form must be complete and defect free with the return; non-furnishing or defective furnishing attracts liability, and the dealer cannot shift the burden by insisting that the department summon the seller's records or conduct an inquiry. Case-Laws VAT and Sales Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252845