https://www.taxtmi.com/caselaws?id=412556 Concessional entry tax cannot be denied where goods are actually used as raw materials and are reflected in the registration certificate, even if the certificate does not expressly label them as raw materials; the omission is only technical. On the stated facts, coal, caustic soda, HFO and LDO qualified for concessional treatment because they were recorded in the registration certificate and used as raw materials. Separately, Rule 3(4)(b) of the Orissa Entry Tax Rules, 1999 excluded entry tax on scheduled goods used as raw materials when first brought into a Gram Panchayat area, and the rule applied to the assessee's plant location for the relevant period. en-us Mon, 19 Apr 2021 00:00:00 +0530 Tue, 21 Sep 2021 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412556 Concessional entry tax cannot be denied where goods are actually used as raw materials and are reflected in the registration certificate, even if the certificate does not expressly label them as raw materials; the omission is only technical. On the stated facts, coal, caustic soda, HFO and LDO qualified for concessional treatment because they were recorded in the registration certificate and used as raw materials. Separately, Rule 3(4)(b) of the Orissa Entry Tax Rules, 1999 excluded entry tax on scheduled goods used as raw materials when first brought into a Gram Panchayat area, and the rule applied to the assessee's plant location for the relevant period. Case-Laws VAT and Sales Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412556