Supreme Court · 2015 INSC 225 · Decided 17 March 2015
Vikram Cement & ANR. v. State of Madhya Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 225 · [2015] 4 S.C.R. 497
- Case number
- CIVIL APPEAL No. 8192/2003
- Decided
- 17 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 14
Headnote
A B Madhya Pradesh Sthaniya Kshetra Me Mal Ke C Pravesh Par Kar Adhiniyam, 1976 - Entry tax - Rate of - Reduced by Notification dated 4.5.1999 for a limited period i.e. from 1.5.1997 to 30.9.1997 - However, Explanation to the Notification stating that if the tax was D already paid at higher rate refunded to the assessee - Held: The Explanation to the Notification is discriminatory as it carves out two categories of tax payers i.e. one who have already paid the tax and the other who paid the tax after the Notification E was issued - There is no basis for or rationale behind creating the
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