Conjunctive reading of "and" in entry tax law bars levy on registered dealers already covered by the charging provision.

Section 3-A of the entry tax statute applies only where both statutory conditions coexist: the goods are motor vehicles requiring registration in Madhya Pradesh and they are brought into a local area by a person not liable to pay tax under the commercial tax enactment. The word "and" between clauses (i) and (ii) is conjunctive, not disjunctive. On that construction, section 3-A cannot be invoked against a registered dealer already liable under the charging provision in section 3, and a levy made on that basis is unsustainable.

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Issues: Whether the word "and" occurring between clauses (i) and (ii) of sub-section (1) of section 3-A of the entry tax statute is conjunctive or disjunctive, and whether section 3-A could be invoked against a registered dealer already liable to pay tax under the charging provision.

Analysis: Section 3 is the charging provision and applies to entry of specified goods by a registered dealer liable under the commercial tax law. Section 3-A, inserted later, is directed to motor vehicles requiring registration in Madhya Pradesh when they are brought into a local area by a person who is not liable to pay tax under the commercial tax enactment. The statutory language and scheme show that both conditions in section 3-A(1) must coexist. Reading "and" as disjunctive would create an anomalous result by enabling levy under section 3-A even against a registered dealer otherwise covered by section 3, which would defeat the legislative scheme.

Conclusion: The word "and" is conjunctive, section 3-A does not apply to a registered dealer liable under the commercial tax law, and the levy made under section 3-A could not be sustained.

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