https://www.taxtmi.com/caselaws?id=267517 Entry tax was not leviable on imported tea merely because it was blended with local varieties before sale. The statutory exemption under section 3 turned on the goods being brought into the local area and then subjected to VAT or sold in inter-State trade, not on whether they were sold in the identical form in which they entered the State. Tea remained a specified good after blending, and the Commissioner's contrary view that exemption failed unless the tea was sold unchanged was inconsistent with the statutory language. The impugned levy and related orders were therefore unsustainable. en-us Wed, 04 Mar 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267517 Entry tax was not leviable on imported tea merely because it was blended with local varieties before sale. The statutory exemption under section 3 turned on the goods being brought into the local area and then subjected to VAT or sold in inter-State trade, not on whether they were sold in the identical form in which they entered the State. Tea remained a specified good after blending, and the Commissioner's contrary view that exemption failed unless the tea was sold unchanged was inconsistent with the statutory language. The impugned levy and related orders were therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267517