https://www.taxtmi.com/caselaws?id=409487 Under the entry tax statute, the taxable event is entry of specified goods into the local area, and the character of the goods at that point governs liability; unmanufactured tobacco entering in sealed wholesale packs was therefore covered by Entry 5(ii) and liable to entry tax under section 3(1). Where the earlier assessments were made non-assessable only because of an interim stay and were expressly subject to reopening, rectification under section 17(5) was permissible after the writ challenge failed and the legal basis for the interim treatment ceased. The levy and the consequential rectification of the assessments were upheld. en-us Mon, 31 May 2021 00:00:00 +0530 Fri, 09 Jul 2021 09:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409487 Under the entry tax statute, the taxable event is entry of specified goods into the local area, and the character of the goods at that point governs liability; unmanufactured tobacco entering in sealed wholesale packs was therefore covered by Entry 5(ii) and liable to entry tax under section 3(1). Where the earlier assessments were made non-assessable only because of an interim stay and were expressly subject to reopening, rectification under section 17(5) was permissible after the writ challenge failed and the legal basis for the interim treatment ceased. The levy and the consequential rectification of the assessments were upheld. Case-Laws VAT and Sales Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409487