https://www.taxtmi.com/caselaws?id=426132 Entry tax under Section 12 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 was held inapplicable where sugar sold from the factory gate was intended for movement outside Uttar Pradesh. The statutory scheme, read with Section 4(1) and Section 2(d), applies only when the purchaser intends to bring goods into a local area within the State and excludes goods sold within the local area of origin or moved outside the State. The relevant test is the purchaser's intention at the time of purchase, and the assessee's invoices, transport documents and banking receipts supported that position. The revenue produced no credible rebuttal, so no entry tax liability arose. en-us Wed, 03 Aug 2022 00:00:00 +0530 Fri, 02 Jun 2023 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426132 Entry tax under Section 12 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 was held inapplicable where sugar sold from the factory gate was intended for movement outside Uttar Pradesh. The statutory scheme, read with Section 4(1) and Section 2(d), applies only when the purchaser intends to bring goods into a local area within the State and excludes goods sold within the local area of origin or moved outside the State. The relevant test is the purchaser's intention at the time of purchase, and the assessee's invoices, transport documents and banking receipts supported that position. The revenue produced no credible rebuttal, so no entry tax liability arose. Case-Laws VAT and Sales Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426132