Supreme Court · 1994 INSC 553 · Decided 25 November 1994
M/S. Bhagatram Rajiv Kumar v. Commissioner of Sales Tax Madhya Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 553 · [1994] SUPP. 6 S.C.R. 91
- Case number
- CIVIL APPEAL No. 2336/1994
- Decided
- 25 November 1994
- Bench
- KULDIP SINGH, R.M. SAHAI, B.L. HANSARIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301
Headnote
B Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976-Section 3 (1) (a) -Entry tax on goods-Nature of levy and its ambit-Tax /eviable on all goods specified in Schedule II brought for consumptions, use or sale-Whether entry tax on goods such as sugar on which no sales tax is (a) - C Held, Yes. Section 3(J)(a) -Entry tax on goods-Excluding dealers not registered under Sales Tax Act-Whether arbitratory and discriminatory­ Held, No. Constitution of India-Article 301-Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976-Section 3(J)(a)-Entry tax
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