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IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR
SHEEL NAGU, AMAR NATH (KESHARWANI)
Vindhyachal Super Thermal Power Project – Appellant
Versus
Additional Commissioner, Jabalpur – Respondent
ORDER :
1. The question that crops up in this petition is as to whether the building material brought into the local area - Singrauli, for construction of Thermal Power Plant prior to commencement of production & generation of electricity can, attract Entry Tax or not ?
2. Learned counsel for petitioner submits that the issue involved is no more res integra in view of decision of Co-ordinate Bench of this Court vide order dated 08.01.2014 passed in Writ Petition No.2024 of 2008 which is founded upon the principle laid down in an earlier case of Co-ordinate Bench in National Thermal Power Corporation Ltd. Sidhi Vs. Additional Commissioner, Commercial Tax, Madhya Pradesh and Others , (2001) 34 VKN 90.
3. Bare facts giving rise to the present case are detailed below in a chronological manner :-
| Date & Annexure | Details |
| The NTPC establishes petitioner as its unit for which, plant and machinery and construction material were brought into the local area of Singrauli. This plant and machinery were assessed to entry tax under provisions of Nagriya Kshetra Mein Maal Ke Pravesh Par Kar Adhiniyam (or, the Entry Tax Act). | |
| 1990-91 (P-1) | Petitioner filed quarterly return under Entry Tax Act claiming exe |
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