1997 (2) TMI 515

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....as by this petition prayed that the third proviso to section 3(1) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 as amended by Act No. 24 of 1982 may be declared to be invalid and annexures A and D may be quashed. The petitioner has also prayed that the assessment and penalty imposed under section 43 of the Sales Tax Act read with section 13 of the Entry Tax Act may be set ....

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.... decision in the case of Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax, Indore [1980] 45 STC 197 (SC). We have heard counsel for the parties and perused the record. 4.. So far as challenge to the validity of the third proviso to section 3(1) of the Entry Tax Act is concerned, it has already been upheld by this Court. The said proviso clearly lays down that in case th....

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....f freight did not fall within the definition and was not liable to be included in the taxable turnover of the assessee. Their Lordships observed that the contention was not a frivolous one and it was not raised merely for the purpose of avoiding tax liability. It was observed by their Lordships that it was a highly arguable contention which required serious consideration by the court. In these cir....