Petitioners/dealers carrying-on their business in railway area are liable to pay entry tax under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.

Hon’ble Shri Justice Sanjay K. Agrawal Order On Board  1. The important question of law that emanates for consideration is whether the Entry Tax under the provisions of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 can be levied upon the goods brought into railway area where the petitioners are carryingon their trade and business. 2. The above-stated question of law arises for consideration on the following factual matrix: – 2.1) Petitioner No. 1 is a registered society having 15 members and other petitioners are carrying-on their business in the rai...