https://www.taxtmi.com/caselaws?id=312445 Craft paper used as raw material for manufacturing laminated sheets was held not to fall within the notification for paper meant for writing, printing or packing purposes under the U.P. Tax on Entry of Goods into Local Areas Act, 2007. Entry tax liability attached only to goods covered by the Schedule and the State notification, and the Tribunal's factual finding that the paper was used for laminated sheets, not packing, controlled the levy. The general charging provision could not override the specific notified description, so the paper was not liable to entry tax on the facts found and the revision failed. en-us Mon, 08 Dec 2014 00:00:00 +0530 Sat, 17 Feb 2024 20:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312445 Craft paper used as raw material for manufacturing laminated sheets was held not to fall within the notification for paper meant for writing, printing or packing purposes under the U.P. Tax on Entry of Goods into Local Areas Act, 2007. Entry tax liability attached only to goods covered by the Schedule and the State notification, and the Tribunal's factual finding that the paper was used for laminated sheets, not packing, controlled the levy. The general charging provision could not override the specific notified description, so the paper was not liable to entry tax on the facts found and the revision failed. Case-Laws VAT and Sales Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312445