ASHWANI KUMAR MISHRA,J. - (1.) First appellate authority and the Tribunal have returned specific finding that the machinery and parts brought within the local area were distinct and were valued less then Rs. 10 lakhs each. In view of such finding, the Tribunal has held that no entry tax is payable.
(2.) Learned Standing Counsel has not been able to show any perversity in the finding so recorded. Entry tax is payable only if value of machine or parts is more than Rs. 10 lakhs. In such circumstances, there is no error in the order of the Tribunal which may require any interference.
(3.) Revision accordingly fails and is dismissed.;