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2007 (11) TMI 571 - HC - VAT and Sales TaxEntry of goods to the local area - Whether the authorities were right in holding that the petitioner had caused entry of chassis on behalf of the K.S.R.T.C. and liable to pay entry tax for causing the entry of chassis into local area, wherein in fact, the petitioner had not caused the entry of chassis into the local area? - Held that - If the petitioner has not done anything except building the body on the chassis supplied by the K.S.R.T.C. within its premises, we are of the opinion that sub-section (2) of section 3 of the Act and the Explanation thereto does not attract the petitioner to pay tax since it has not caused any entry of goods to the local area. The authorities by misappreciation of the facts of the case, have wrongly called upon the petitioner to pay the tax. In the circumstances, we answer the question of law raised in this petition in favour of the assessee
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