Entry tax

machinery purchased within the local area is exempted from levy of entry tax, if purchase is from outside the local area for use, consumption or sales, entry tax applicable

Entry tax is applicable, if there is entry of scheduled goods into the local area.  Therefore, if the scheduled goods are moving within the local area they are outside the purview of Entry tax.  The levy is on the specified goods and taxable event is on the entry of those schedule goods into the local area. 

Further, also see whether the case falls under Section 3(4-A) of KTEG.