ASHWANI KUMAR MISHRA,J. - (1.) Heard learned Standing Counsel for the applicant and Sri Piyush Agarwal, learned counsel for the respondent.
(2.) Tribunal has recorded a finding that since the goods manufactured have been sold within the local area, as such, liability to pay entry tax would not arise in the facts of the present case. The view so taken is in consonance with the judgment of this Court in M/s Mawana Sugars Ltd. v. Deputy Commissioner, Commercial Tax and others, 2013 UPTC 960. Following principles have been laid down in para 26 of the judgment:- "26. In view of the discussion made above, it can safely be concluded that section 12 has no universal application and will not apply to sales made within the same local area where there is no intention on part of the purchaser to take goods to another local area. Question Nos. 2 and 3 are answered accordingly."
(3.) The finding so recorded by the Tribunal is not perverse in view of the law laid down in M/s Mawana Sugars Ltd. (supra) and Tribunal was justified in holding that no amount is payable towards entry tax.;