https://www.taxtmi.com/caselaws?id=774855 Supply through a warehouse arrangement can still amount to causing entry of goods into a local area where the dealer's transaction is the immediate commercial cause of that entry; the presence of intermediary storage and separate transactional steps does not break the causal link required by the charging provision, and entry tax was therefore attracted. A special provision for collection of entry tax on beer and Indian made foreign liquor was treated as enabling and machinery-based, so the absence of a notification under that provision did not prevent assessment and collection under the general machinery section. The tax levy was sustained. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774855 Supply through a warehouse arrangement can still amount to causing entry of goods into a local area where the dealer's transaction is the immediate commercial cause of that entry; the presence of intermediary storage and separate transactional steps does not break the causal link required by the charging provision, and entry tax was therefore attracted. A special provision for collection of entry tax on beer and Indian made foreign liquor was treated as enabling and machinery-based, so the absence of a notification under that provision did not prevent assessment and collection under the general machinery section. The tax levy was sustained. Case-Laws VAT / Sales Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774855