2014 (12) TMI 1422

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..... Act, 2007 - HELD THAT:- The contention of learned counsel for the applicant is not acceptable for the reason that any goods of any description entering the local area is not subjected to entry tax, it is only the goods specified in the Schedule as notified by the State Government is leviable with entry tax. The goods as specified in the notification inter alia provides for paper for packing purp .....

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..... for the assessment year 2013-14. The opposite party/dealer is carrying on the business of manufacture and sale of abbrasive paper/laminated sheets by using craft paper as raw material. The assessing authority for the reasons recorded in the assessment order imposed entry tax treating the craft paper as packaging material, in view of the notification dated 15.01.2009. Aggrieved, the dealer pref .....

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..... ore, the assessee was not liable to entry tax. Learned counsel for the applicant has placed reliance on Section 4(1) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, which provides for the purpose of development of trade, commerce and industry in the State, there shall be levied and collected a tax on entry of goods specified in the Schedule into a local area for consumption, use .....

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