ASHWANI KUMAR MISHRA,J. - (1.) Heard Sri Krishna Agarwal, learned counsel for the applicant and learned Standing Counsel for the opposite party.
(2.) Revisionist is a manufacturer of cement, which is aggrieved by an order of the Tribunal dated 25th June, 2011, whereby liability is imposed upon it to pay entry tax by virtue of Section 12 (1) read with sub Section (3) of the Entry Tax Act, 2007.
(3.) Learned counsel for the revisionist submits that for the taxing event to happen under the Entry Tax Act, goods must be brought in from one local area to another local area and where the manufacturer sells the product within the local area, the taxing event itself would not arise. Reliance is placed upon a division Bench judgement of this Court in Mawana Sugars Ltd. v. Deputy Commissioner Commercial Tax and Others, reported in 2013 NTN (52) 137. It is stated that for the sales made within the local area, the entry tax itself would not be leviable.;