https://www.taxtmi.com/caselaws?id=418700 Entry tax is attracted on the entry of goods into the local area for consumption, use or sale, and later loss or damage does not extinguish that liability unless the goods were not fit for such use at the point of entry. Because the claimed damage or loss was neither pleaded nor proved to have occurred before entry, and the statute provided no remission for goods lost or destroyed after receipt, the issue was decided for the revenue. Packing done after loose cement had entered the local area was a post-entry value addition and could not be included in the taxable value; the issue was decided for the assessee. en-us Thu, 17 Feb 2022 00:00:00 +0530 Wed, 23 Feb 2022 08:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418700 Entry tax is attracted on the entry of goods into the local area for consumption, use or sale, and later loss or damage does not extinguish that liability unless the goods were not fit for such use at the point of entry. Because the claimed damage or loss was neither pleaded nor proved to have occurred before entry, and the statute provided no remission for goods lost or destroyed after receipt, the issue was decided for the revenue. Packing done after loose cement had entered the local area was a post-entry value addition and could not be included in the taxable value; the issue was decided for the assessee. Case-Laws VAT and Sales Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418700