Supreme Court · 1998 INSC 304 · Decided 12 August 1998
State of M.P. v. Indore Iron and Steel Mills PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 304 · [1998] 3 S.C.R. 1140
- Case number
- CIVIL APPEAL No. 1987/1995
- Decided
- 12 August 1998
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
Sales Tax: MP. General Sales Tax Act, 1958: Sections 7 and 12. c Sales tax-Purchase tax-Exemption of-State Government notification dated 8-10-1978 and item 2(b) column (4) of Schedule thereto-Provided for exemption of purchase tax under S. 7 of the State Act in respect of iron and steel as said goods suffered entry tax under MP. Sthaniya D Kshetra Me Mal Kar Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) before such purchase-Held: The word "suffered" meant actual payment- Hence, dealers exempted from payment of entry tax under State Government l' notification dated
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