1995 (9) TMI 363

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....IISCO Stantan Pipe and Foundry Co. Ltd., Dewas Road, Ujjain), manufactured cast iron spun pipes for the calendar year 1980. It was assessed by the Additional Assistant Commissioner, Ujjain in Case No. 79/801 (entry tax) by order dated October 31, 1983. The assessee imported machinery and spare parts worth Rs. 26,60,950. The Additional Assistant Commissioner, Ujjain, levied entry tax on this amount....

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.... of Revenue rejected this application on January 20, 1987 (annexure P/4). Thereafter, the assessee has applied to this Court under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. 2.. On September 3, 1987, this Court had directed issuance of show cause notice to the respondent to show cause as to why the application be not allowed. 3.. We have heard Shri L.P. Bhargava, learned Senior C....

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....section 3(1)(b) either before amendment or after amendment by inserting 'or incidental goods' does not make the taxability of the goods imported any different. In the present case the assessee never contended that the machineries and parts known as 'incidental goods' imported from outside Madhya Pradesh are not consumed by him. It is not disputed that the machineries and arts thereof imported by t....

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....f machinery can be categorised as consumption and whether parts used to replace old parts can be said to be used and consumed. The entire question veers round the position of the real meaning of the words "consumed" and "used". In our view, what is the real meaning of these words and whether these words can be assigned parallel meanings are manifestly the questions of law. On answer to these quest....