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2016 (1) TMI 1217 - CHHATTISGARH HIGH COURTClinker - Levy of entry tax - Section 4-A provides for entry tax at enhanced rates on certain goods consumed or used in such local area for manufacture of other goods - higher rate of entry tax on limestone when it is clinkerised in the local area but is stock transferred to their units outside the State to the extent it is used for manufacture of cement - Held that: - Section 3 provides for the incidence of taxation on the entry of goods specified in Schedule II into a local area for consumption, use or sale. Limestone is to be found as an entry in Schedule II. Section 4-A provides for entry tax at enhanced rates in a specified local area on goods which are used, consumed or sold in such local area for manufacture of other goods. The Petitioners were required to pay entry tax at the higher rate subject to the result of the writ petition. It is not the case of the Respondents that Clinker was sold by the Petitioners to third parties but has been stock transferred to their own cement units. The Petitioners are therefore held entitled to restitution. The 15% additional entry tax is directed to be refunded to the Petitioners - petition allowed - decided partly in favor of petitioner.
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