1995 (9) TMI 363

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....50. The Additional Assistant Commissioner, Ujjain, levied entry tax on this amount at the rate of 1 per cent (annexure P/1). The assessee preferred an appeal before the Appellate Deputy Commissioner, Ujjain, which was registered as Case No. 11A/83 (entry tax). This appeal was dismissed on November 30, 1984 (annexure P/2). The assessee then preferred a second appeal before the Board of Revenue, Madhya Pradesh, which was registered as No. 38-iv/85-Appeal. This second appeal was also dismissed on April 9, 1985 (annexure P/3). The assessee thereafter, filed an application under section 44 of the M.P. General Sales Tax Act, 1958 read with section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, "the Entry ....

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....ny 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 the assessee are either consumed or used by the assessee. The words 'consumed' and 'used' has parallel meaning although the word 'use' may still be wider in sense. When the machineries are used in the factory itself, it comes within the meaning of consumption. When the parts are used for replacement of the old parts, the spare parts are thus both used and consumed. The assessee consumed the machineries and spare parts imported and therefore, the consumption by the assessee of these machinerie....