https://www.taxtmi.com/caselaws?id=200130 Entry tax under the M.P. Entry Tax Act, 1976 is attracted on the first entry of goods into a local area for consumption, use or sale, and a later resale within the same local area does not create a fresh taxable entry where tax has already been paid. Mere change of ownership of used vehicles cannot give rise to a second levy. The second proviso to Section 3(1) applies only where the seller had earlier effected the entry of the goods into the local area before the purchase; on the facts stated, that condition was not met. The assessment was therefore unsustainable to the extent it imposed entry tax again on the same vehicles. en-us Mon, 23 Jan 2017 00:00:00 +0530 Wed, 21 Mar 2018 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200130 Entry tax under the M.P. Entry Tax Act, 1976 is attracted on the first entry of goods into a local area for consumption, use or sale, and a later resale within the same local area does not create a fresh taxable entry where tax has already been paid. Mere change of ownership of used vehicles cannot give rise to a second levy. The second proviso to Section 3(1) applies only where the seller had earlier effected the entry of the goods into the local area before the purchase; on the facts stated, that condition was not met. The assessment was therefore unsustainable to the extent it imposed entry tax again on the same vehicles. Case-Laws VAT and Sales Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200130