https://www.taxtmi.com/caselaws?id=312458 The HC ruled in favor of the assessee, determining that entry tax is applicable only to goods specified in the State Government's notification. The raw material used by the manufacturer, laminated sheets using craft paper, did not fall under the specified category of paper for packaging purposes subject to entry tax. The Court dismissed the State's revision, clarifying that the notification did not cover raw materials used in manufacturing, thus supporting the assessee's interpretation and rejecting the revenue's claim. No costs were imposed. en-us Mon, 21 Dec 2015 00:00:00 +0530 Tue, 20 Feb 2024 06:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312458 The HC ruled in favor of the assessee, determining that entry tax is applicable only to goods specified in the State Government's notification. The raw material used by the manufacturer, laminated sheets using craft paper, did not fall under the specified category of paper for packaging purposes subject to entry tax. The Court dismissed the State's revision, clarifying that the notification did not cover raw materials used in manufacturing, thus supporting the assessee's interpretation and rejecting the revenue's claim. No costs were imposed. Case-Laws VAT and Sales Tax Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312458