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J. B. PARDIWALA, K. V. VISWANATHAN
United Spirits Ltd. – Appellant
Versus
State Of Madhya Pradesh – Respondent
| Table of Content |
|---|
| 1. facts establishing the context of entry tax liability. (Para 1) |
| 2. appellants' case regarding supply and sale of liquor (Para 2 , 3 , 4) |
| 3. statutory provisions on entry tax and vat (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13) |
| 4. parties' arguments on liability for entry tax (Para 15 , 16 , 17 , 18 , 19) |
| 5. determination of liability based on entry causation. (Para 20) |
| 6. court's analysis on the sale relationship (Para 21 , 22 , 23 , 24 , 25 , 26 , 27) |
| 7. legal interpretation of causing entry of goods (Para 28 , 29 , 30 , 31 , 32 , 33) |
| 8. final decision on the legality of entry tax (Para 34 , 35 , 36) |
JUDGMENT :
1. A short and interesting question falls for consideration in these appeals. The issue is whether the appellants are liable for the payment of entry tax under Section 3 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 [hereinafter referred to as the ‘M.P. ENTRY TAX ACT , 1976’]. The High Court has repelled the challenge of the appellants. Aggrieved, they are in appeal(s) before us.
CASE OF THE APPELLANTS: -
3. The appellants averred that under the M.P. Excise Act, FL-9 license is to manufacture IMFL products and FL-9A license is to p
Manufacturers of goods are liable for entry tax as they cause the entry of goods into local areas under the Madhya Pradesh Entry Tax Act, 1976.
The court affirmed that classification of goods as used primarily for manufacturing triggers enhanced entry tax rates under applicable provisions of the Entry Tax Act.
Advocates appeared :For the Appellant : Vashistha Narayan Dubey For the Respondent : Manish Nair
The court held that liquor vendors are not 'buyers' under Section 206C of the Income Tax Act, thus exempting the appellant from TDS obligations.
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