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Geo Miller and Co. Pvt. Ltd. and ors. Vs. State of M.P. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Madhya Pradesh General Sales Tax Act, 1958; ;Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - Sections 2(2), 3 and 3(1); Constitution of India - Articles 301, 304, 366 and 366 (29A)

Reported in : AIR2004SC3552; 2004(5)SCALE747; (2004)5SCC209; [2004]136STC241(SC)

judgment affects the entire community of contractors.3. The questions that arise for consideration herein are:i) Whether the M.P. Entry Tax Act, 1976, is unconstitutional as it is hit by Article 301 of the Constitution for not satisfying the conditions laid … goods used by the appellants are subject to Entry Tax by virtue of Section 3 of the M.P. Entry Tax Act, 1976?4. It is the submission of the appellants that the M.P. Entry Tax Act, 1976 is unconstitutional as it

Godfrey Philips India Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2008)17VST465(MP)

hereunder (at page 243 in 136 STC):3. The questions that arise for consideration herein are:(i) Whether the M.P. Entry Tax Act, 1976, is unconstitutional as it is hit by Article 301 of the Constitution for not satisfying the conditions laid … goods used by the appellants are subject to entry tax by virtue of Section 3 of the M.P. Entry Tax Act, 1976?4. It is the submission of the appellants that the M.P. Entry Tax Act, 1976 is unconstitutional as it

Bharati Telenet Ltd. and anr. Vs. Assistant Commissioner of Commercial ...

Court : Madhya Pradesh

Subject : Sales Tax

Acts : Madhya Pradesh Entry Tax Act, 1976 - Sections 2, 3, 3(1), 3(2), 9, 10 and 12; Constitution of India - Article 14 and 226

Reported in : [2006]146STC243(MP)

for a declaration that the notification contained in annexure P-4 is violative of Section 3(2) of the M.P. Entry Tax Act, 1976 (for brevity 'the Act'). Quite apart from the above there are series of reliefs claimed in the writ … if eventually the notification is declared to be intra vires, to be assessed Under Section 3(2) of the Entry Tax Act, 1976 but the petitioner has been proceeded Under Section 3(1) of the Entry Tax Act which is not permissible

National Highways Authority of India vs.ssangyong Engineering & Co ...

Court : Delhi

Subject : Land Acquisition

the impugned award.13. Mr Potdukhe entered a Dissenting Note. He accepted that the Notification under the Madhya Pradesh Entry Tax Act, 1976 was a Subsequent Legislation. However, according to him, the extra cost incurred was not reimbursable. Mr Potdukhe agreed … barred by limitation; (ii) Ssangyong was not a dealer and, therefore, the Notification issued under the Madhya Pradesh Entry Tax Act, 1976 was not applicable to Ssangyong; and (iii) Ssangyong was not obliged to procure HSD from IOCL as its

M/S United Spirits Ltd. versus the State of Madhya Pradesh & Ors.

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2025]8S.C.R.11

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 inseverable link between … period 01.04.2007 to 31.03.2008; is there an inseverable link between the manufacturers and the ultimate retailers. Headnotes† 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

Reliance Industries Ltd.-operator Vs. Assessing Authority and ors.

Court : Orissa

Subject : Other Taxes

Acts : Constitution of India - Articles 1, 226 and 227; Orissa Entertainment Tax Act, 1999 - Sections 2, 3(1) and 7(4); Orissa Entry Tax Rules, 1999 - Rule 10(2); Orissa Sales Tax Act, 1947; Orissa Value Added Tax Act, 2004; Central Sales Tax Act, 1956; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 6, 6(5), 6(6) and 7(7); Entry Tax Act

Reported in : 102(2006)CLT122; 2006(I)OLR802; [2006]148STC324(Orissa)

Orissa Entertainment Tax Act, 1999 (hereinafter referred to as 'the O.E.T. Act') and Rule 10(2) of the Orissa Entry Tax Rules, 1999 (hereinafter called 'the O.E.T. Rules') for the years 2003-04 and 2004-05 respectively as well as the … of notification under Section 6(6) of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (hereinafter called 'the Maritime Zones Act'). The Assessing Authority without considering the stand taken by the petitioner has

M/S Jsw Steel Limited versus Pratishtha Thakur Haritwal & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 3 S.C.R. 1200

demands under the relevant provisions of Central Sales Tax Act, 1956, Chhattisgarh Value Added Tax Act, 2005 and Entry Tax Act, 1976 for the outstanding amount of Central Tax- Rs. 1,08,25,666/, State Tax- Rs. 2,66,42,094/-, and Entry Tax- Rs. 61,51,689/- … Courts Act, 1971; Constitution of India; Central Sales Tax Act, 1956, Chhattisgarh Value Added Tax Act, 2005 and Entry Tax Act, 1976.List of Keywords Willful disobedience of judgment; Insolvency proceedings; Resolution Plans; Demand notices; Statutory dues of the central or

South Eastern Coalfields Ltd. and anr. Vs. Assistant Commissioner of C ...

Court : Chhattisgarh

Subject : Sales Tax/VAT

Reported in : (2009)24VST348(NULL)

3(1) of the M.P. (C.G) Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, 'the Entry Tax Act') or not ?3. The facts, briefly stated, are that the petitioner(s), South Eastern Coal Fields Limited (S. E.

The Associated Cement Companies Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Madhya Pradesh Sthaniya Kshetra Men Maal Ke Pravesh Par Kar Adhiniyam, 1976 - Sections 4, 4(1), 4A, 4A(1), 9, 9(1) and 12; Constitution of India - Article 14; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 1; Madhya Pradesh Karadhan Adhiniyam, 1882; Madhya Pradesh Upkar Adhiniyam, 1981; Entry Tax Act, 1976

Reported in : AIR1996MP116

U.L. Bhat, C.J. 1. In some of these writ petitions, provisions of Entry Tax Act, 1976 (for short the Act) are challenged as unconstitutional. In all the writ petitions, except M. P. No. 1520

Gulabchand Harekchand and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 4, 5 and 8(3); ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972; ;Central Excises Act, 1944; ;Bengal Sales Tax Rules, 1941 - Rule 3 and 3(28); ;West Bengal Sales Tax Act, 1954; ;Constitution of India - Article 226

Reported in : 1985(5)ECC235,1986(23)ELT306(Cal),[1985]59STC224(Cal)

under the Taxes of Entry on Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as the Entry Tax Act).4. Mr. Gopal Chakraborty, the learned Senior Advocate appearing for the petitioners, contends that 'gudaku' manufactured out of tobacco … and the said Entry Tax Act under a mistaken concept of law, such mistake was detected in September, 1976.16. Mr. Chakraborty also cites a decision of the Gujarat High Court in the case of B. Dar Laboratories