https://www.taxtmi.com/caselaws?id=395357 Entry tax was held attracted where goods were brought into a municipal local area, and the dealer bore the burden of showing that no taxable entry occurred. On the facts, the railway land where the goods were delivered fell within the Dongargarh municipal local area, so the assessee's objection failed. The Court also reiterated that a question can be referred only if it arises from the Tribunal's order; a new issue on reopening a concluded assessment, not raised before or dealt with by the Tribunal, could not be introduced at the reference stage. The applications were therefore rejected and the levy sustained. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 27 May 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395357 Entry tax was held attracted where goods were brought into a municipal local area, and the dealer bore the burden of showing that no taxable entry occurred. On the facts, the railway land where the goods were delivered fell within the Dongargarh municipal local area, so the assessee's objection failed. The Court also reiterated that a question can be referred only if it arises from the Tribunal's order; a new issue on reopening a concluded assessment, not raised before or dealt with by the Tribunal, could not be introduced at the reference stage. The applications were therefore rejected and the levy sustained. Case-Laws VAT and Sales Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395357