2003 (3) TMI 744

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....r of assessment dated 30.12.2002 passed by the Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna, as contained in Annexure -1 series, levying entry tax for the assessment years 1999 - 2000 and 2000 -2001 under the provisions of Bihar Tax on Entry of Goods into Local Areas (for Consumption, Use or Sale Therein) Act, 1993, hereinafter referred to as the Act. It is an admitted positio....

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....ercise its discretion or not. 4. Learned counsel for the petitioner submitted that entry tax on inter -State sale is contrary to the mandate contained in Article 286(1)(a) of the Constitution of India. Entry tax is not a tax on sale. It is a tax which is in the nature of fee for entry of goods into local areas for the purposes of sale, consumption and use therein. It is also settled that the St....

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....er local areas. A Division Bench of this Court has considered the matter in the case of Hindustan Lever Ltd. V/s. State of Bihar, 2003(1) PLJR 535, and has held in para -21 as follows : "21. Thus, in view of the settled law, the authorities under the Act including the Tribunal, have committed a serious error of law in holding that once the goods have entered into the local area and have b....

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.... 6. Thus, in each case it is a question of fact to determine as to whether sale is for any of the aforesaid purposes or the sale is not connected with use, consumption or sale therein. The said question cannot be said to be pure question of law justifying interference in writ jurisdiction bypassing right of statutory appeal provided to the petitioner, in our view, the authorities are competent to ....