https://www.taxtmi.com/caselaws?id=191865 HDPE or plastic containers imported for packaging lichi pulp were treated as scheduled goods under the Bihar entry tax law because they entered the local area and were used for packing within the State. The distinction between plastic containers and HDPE containers was immaterial since both fell within the relevant schedule and attracted tax at the same rate, so the assessment of entry tax was upheld. Interest could not be recovered, however, because the Act did not expressly authorise interest on entry tax and recovery provisions could not be used to sustain that levy. The assessment remained intact, but the interest demand was deleted. en-us Mon, 07 Mar 2011 00:00:00 +0530 Fri, 28 Apr 2017 17:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191865 HDPE or plastic containers imported for packaging lichi pulp were treated as scheduled goods under the Bihar entry tax law because they entered the local area and were used for packing within the State. The distinction between plastic containers and HDPE containers was immaterial since both fell within the relevant schedule and attracted tax at the same rate, so the assessment of entry tax was upheld. Interest could not be recovered, however, because the Act did not expressly authorise interest on entry tax and recovery provisions could not be used to sustain that levy. The assessment remained intact, but the interest demand was deleted. Case-Laws VAT and Sales Tax Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191865