https://www.taxtmi.com/caselaws?id=759959 Entry tax was held leviable on crude soyabean oil brought into a local area in Madhya Pradesh for refining, because the taxable event under the entry tax law is entry for consumption, use or sale within the area. The Court treated the refining process as local use and consumption, since it converted the crude oil into a commercially different, marketable and consumable refined oil. The exclusion of refining from the definition of manufacture under a separate commercial tax notification did not prevent entry tax, and the exemption notification invoked by the taxpayer was found inapplicable. The assessment and revisional orders were sustained. en-us Mon, 23 Sep 2024 00:00:00 +0530 Thu, 10 Oct 2024 18:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759959 Entry tax was held leviable on crude soyabean oil brought into a local area in Madhya Pradesh for refining, because the taxable event under the entry tax law is entry for consumption, use or sale within the area. The Court treated the refining process as local use and consumption, since it converted the crude oil into a commercially different, marketable and consumable refined oil. The exclusion of refining from the definition of manufacture under a separate commercial tax notification did not prevent entry tax, and the exemption notification invoked by the taxpayer was found inapplicable. The assessment and revisional orders were sustained. Case-Laws VAT / Sales Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759959