1996 (8) TMI 481

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....ed. It is also prayed that clause (1)(c), (d) and (e) of section 2 of the Entry Tax Act, 1976 may be declared ultra vires and unconstitutional. 2. Learned counsel for the petitioners has at the outset submitted that he is not challenging the validity of the aforesaid provisions; therefore, we need not examine the same in the instant petition. 3.. Brief facts giving rise to this petition are tha....

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.... itself registered as a dealer under the M.P. General Sales Tax Act, 1958. 4.. The petitioners obtain material for construction and setting up the project by various modes, either through the railway freight or by transport also. Goods were purchased from outside the State through the railways and also within the State of M.P. In September/October, 1984, the respondent No. 2 demanded the payment....

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....this Court in the case of Maihar Cement v. Assistant Commissioner of Sales Tax [1985] 60 STC 210 wherein it has been held that the assessee purchased iron and steel during the years 1977 and 1978 for construction of buildings to start its business of manufacturing cement. The assessee's factory commenced production of cement only from 1980. But the assessing authority imposed entry tax on those pu....