https://www.taxtmi.com/caselaws?id=403334 Entry tax could be levied only on goods specifically covered by the Schedule and the notification, and taxing entries had to be strictly construed without implication or analogy. Synthetic based lubricating oil was treated as a distinct product and was not shown to fall within Entry 67, which covered petroleum based lubricating oil and other specifically enumerated petroleum products. Base oil and grease were also not specifically listed, and the departmental circulars supported the assessee's interpretation. The revisional order sustaining tax on those goods was therefore unsustainable, and the goods were held not exigible to entry tax under the entry and notification. en-us Wed, 16 Dec 2020 00:00:00 +0530 Mon, 26 Jul 2021 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403334 Entry tax could be levied only on goods specifically covered by the Schedule and the notification, and taxing entries had to be strictly construed without implication or analogy. Synthetic based lubricating oil was treated as a distinct product and was not shown to fall within Entry 67, which covered petroleum based lubricating oil and other specifically enumerated petroleum products. Base oil and grease were also not specifically listed, and the departmental circulars supported the assessee's interpretation. The revisional order sustaining tax on those goods was therefore unsustainable, and the goods were held not exigible to entry tax under the entry and notification. Case-Laws VAT and Sales Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403334