Supreme Court · 1997 INSC 608 · Decided 14 August 1997
State of Madhya Pradesh and ORS. v. Bharat Heavy Electricals
- Court
- Supreme Court of India
- Citation
- 1997 INSC 608 · [1997] SUPP. 3 S.C.R. 435
- Case number
- CIVIL APPEAL No. 198/1996
- Decided
- 14 August 1997
- Bench
- J.S. VERMA, B.N. KIRPAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19
Headnote
PRADESH AND ORS. A v. BHARAT HEAVY ELECTRICALS AUGUST 14, 1997 [J.S. VERMA CJ. AND B.N. KIRPAL, J.] B ENTRYTAX: The Madhya Pradesh Sthaniya Kshetra Me Mal Ke Parvesh Par Kar Adhiniyam, 1976-Entry 'Tax Act-Sectior. 7(5)--Registered dealers of raw C materials-Selling finished goods in the local held yes-Penalty of ten times the entry tax---Levy of-Held, not confiscatory or ultra vires, since it is variable-Constitution of D India, Arts. 14, 19. The respondents who were registered dealers under the Sales Tax Acts, were engaged in sale and purchases of various articles as raw
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