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 busin

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