https://www.taxtmi.com/caselaws?id=167689 Entry tax under section 3(1) of the Karnataka Tax on Entry of Goods Act, 1979 applies only to goods specifically covered by the First Schedule and the relevant notification. IPOL cylinder oil was held, on the material described, to be base oil used as raw material for grease manufacture, not lubricating oil; the Central Excise classification and invoice description could not override the statutory entry-tax classification. The revisional authority's assumption that lubricating oil had been purchased was factually mistaken, so the commodity was not exigible to entry tax as lubricating oil. en-us Wed, 17 Apr 2013 00:00:00 +0530 Fri, 02 Jan 2015 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167689 Entry tax under section 3(1) of the Karnataka Tax on Entry of Goods Act, 1979 applies only to goods specifically covered by the First Schedule and the relevant notification. IPOL cylinder oil was held, on the material described, to be base oil used as raw material for grease manufacture, not lubricating oil; the Central Excise classification and invoice description could not override the statutory entry-tax classification. The revisional authority's assumption that lubricating oil had been purchased was factually mistaken, so the commodity was not exigible to entry tax as lubricating oil. Case-Laws VAT and Sales Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167689