Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

The appellants, dealers registered under the Madhya Pradesh Sales Tax Act, imported sugar and other goods listed in Schedule II of the Madhya Pradesh Entry Tax Act into the state for consumption, use or sale. They challenged the entry tax levied under Section 3(1)(a) of the Act, contending that because sugar attracts a…

Vikram Cement and two other units of Grasim Industries, which paid entry tax on coal, gypsum and bauxite under the Madhya Pradesh Entry Tax Act, 1976, challenged a State notification dated 4 May 1999 that reduced the tax rate to 1% for the period 1.5.1997‑30.9.1997 but attached an Explanation that any tax already paid …

United Spirits Ltd., a manufacturer of beer and Indian Made Foreign Liquor, challenged the levy of entry tax by the State of Madhya Pradesh for the period April 2007 to March 2008, arguing that the State Government warehouses, not the manufacturers, caused the entry of goods into the local area and that no notification…

The Commissioner of Sales Tax, Madhya Pradesh, assessed entry tax on "watery coconut" under Entry 5(viii) of the Schedule to the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. Popular Trading Co., the assessee, contended that watery coconut is distinct from copra and therefore not liable to …