https://www.taxtmi.com/caselaws?id=369560 Entry tax under the Madhya Pradesh Entry Tax Act was applied to a telecom service provider on the basis that goods brought into a local area for use or consumption in business fall within the charging provision, and the broad VAT-linked meanings of "dealer" and "business" can cover such activity. Goods imported from outside India were also treated as taxable on local entry, because the levy attached to entry into the local area and not to import or export sales. SIM cards and recharge coupons were likewise treated as tangible goods entering the local area and used in providing telecom services, so they were held liable to entry tax. en-us Mon, 22 Oct 2018 00:00:00 +0530 Mon, 13 May 2019 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369560 Entry tax under the Madhya Pradesh Entry Tax Act was applied to a telecom service provider on the basis that goods brought into a local area for use or consumption in business fall within the charging provision, and the broad VAT-linked meanings of "dealer" and "business" can cover such activity. Goods imported from outside India were also treated as taxable on local entry, because the levy attached to entry into the local area and not to import or export sales. SIM cards and recharge coupons were likewise treated as tangible goods entering the local area and used in providing telecom services, so they were held liable to entry tax. Case-Laws VAT and Sales Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369560