https://www.taxtmi.com/caselaws?id=330915 Low sulphur fuel oil and low sulphur waxy residue brought from outside India into a local area were held liable to entry tax under the Maharashtra Entry Tax Act, because the phrase "from a place outside the State" was read broadly and the schedule entries covering furnace oil and residual furnace oil were applied. The Court also held that Article 286 did not bar the levy, as entry tax remains distinct from sales tax. The limitation plea against the relevant assessments failed because the proceedings arose in a composite refund and assessment framework, the statutory route was invoked, and the pleading on limitation was not established clearly. en-us Tue, 02 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330915 Low sulphur fuel oil and low sulphur waxy residue brought from outside India into a local area were held liable to entry tax under the Maharashtra Entry Tax Act, because the phrase "from a place outside the State" was read broadly and the schedule entries covering furnace oil and residual furnace oil were applied. The Court also held that Article 286 did not bar the levy, as entry tax remains distinct from sales tax. The limitation plea against the relevant assessments failed because the proceedings arose in a composite refund and assessment framework, the statutory route was invoked, and the pleading on limitation was not established clearly. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330915