Supreme Court · 2025 INSC 833 · Decided 14 July 2025
M/S United Spirits LTD. v. The State of Madhya Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 833 · [2025] 8 S.C.R. 11
- Case number
- CIVIL APPEAL No. 5113/2025
- Decided
- 14 July 2025
- Bench
- J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Did the appellants-manufacturers cause to effect the entry of goods into the local area as required u/s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3), M.P. Entry Tax Act, 1976, rendering them liable for entry tax for the period 01.04.2007 to 31.03.2008; is there an the manufacturers and the ultimate retailers. M.P. Entry Tax Act, 1976 - s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3) - Incidence of taxation - "entry of goods into a local area"; "entry tax"; "caused to be effected the entry of
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