https://www.taxtmi.com/caselaws?id=167722 Under the Karnataka entry tax law, liability is determined by the character of goods at the time they enter the local area, not by their later use in manufacturing. Diesel brought in for generation of electrical energy remained a scheduled commodity at entry, so entry tax was valid. Hexane used as an input in extraction of solvent oil fell within the notification for raw materials, component parts and inputs used in manufacture, so the higher two per cent rate could not be sustained and only one per cent applied. en-us Tue, 04 Sep 2012 00:00:00 +0530 Tue, 06 Jan 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167722 Under the Karnataka entry tax law, liability is determined by the character of goods at the time they enter the local area, not by their later use in manufacturing. Diesel brought in for generation of electrical energy remained a scheduled commodity at entry, so entry tax was valid. Hexane used as an input in extraction of solvent oil fell within the notification for raw materials, component parts and inputs used in manufacture, so the higher two per cent rate could not be sustained and only one per cent applied. Case-Laws VAT and Sales Tax Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167722