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TMI Blog1995 (9) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Board of Revenue at the instance of the assessee. The following questions have been referred: "1. Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that entry of plant and machinery effected by the applicant M/s. Straw Products Ltd., Bhopal, during the period 1st May, 1976 to 31st August, 1976 was exigible to entry tax? 2.. Whether, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference. 3.. Plant and machinery are included in Schedule III to the Entry Tax Act. Entry of goods specified in Schedule III could be exigible to entry tax only under clause (b) of sub-section (1) of section 3 which, as the provision stood at the relevant time, read as follows: "Section 3: Incidence of taxation.-(1) There shall be levied an entry tax (a) on the entry in the course of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng material or in execution of works contract. The undisputed fact is that the plant and machinery of which entry was caused to be made into the local area, were brought for installation of the factory and for manufacture of straw-board. If entry of plant and machinery is caused to be made not for use as raw material or packing material brought under clause (b) of sub-section (1) of section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the assessee from payment of octroi on import of plant and machinery, raw material and building materials for a period of 5 years till 14th January, 1978, provided these materials were required for the expanded capacity. Assuming that the contention is satisfied in the instant case, it can only be said that there is exemption regarding payment of octroi. Octroi and entry tax may have similari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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