JUDGMENT KURIAN JOSEPH, J. – Petitioner is aggrieved by exhibit P3 notice demanding entry tax for a generator. Since the consignee is not prepared to bear the entry tax, the petitioner wants to take back the generator. I do not find any justification in detaining the generator in such circumstances. After all, entry tax is to be paid only if the goods entered the State is for consumption, use and sale. Since the petitioner wants to take back the generator, the goods detained as per exhibit P3 will be released to him. Petitioner will communicate the operative portion of the judgment by telegram at his expenses. Original petition is disposed of as above. The petitioner will produce a copy of this judgment as also copy of the original petition before the respondent. Order on C.M.P. No. 59374 of 2001 in O.P. No. 36374 of 2001E dismissed. Petition disposed of.