1995 (9) TMI 357

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.... section 44(1) of the M.P. General Sales Tax Act, 1958, read with section 13 of the Entry Tax Act, 1976, made by the Board of Revenue at the instance of the assessee. The following questions have been referred: "1. Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that entry of plant and machinery effected by the applicant M/s. Straw Products Ltd....

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....he order was confirmed by the appellate authority as well as by the Board of Revenue which ultimately made the reference. 3.. Plant and machinery are included in Schedule III to the Entry Tax Act. Entry of goods specified in Schedule III could be exigible to entry tax only under clause (b) of sub-section (1) of section 3 which, as the provision stood at the relevant time, read as follows: "S....

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.... The Revenue never had a contention that plant and machinery brought into Bhopal were for use as raw material or as packing material or in execution of works contract. The undisputed fact is that the plant and machinery of which entry was caused to be made into the local area, were brought for installation of the factory and for manufacture of straw-board. If entry of plant and machinery is caused....

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....fication dated 17th April, 1971 issued by the District Level Committee appointed by the State Government granting exemption to the assessee from payment of octroi on import of plant and machinery, raw material and building materials for a period of 5 years till 14th January, 1978, provided these materials were required for the expanded capacity. Assuming that the contention is satisfied in the ins....