The Entry Tax applies to goods manufactured from taxed raw materials; the court affirmed the tax's legitimacy based on existing statutes.

1. These two writ petitions are directed against the order dated 07.03.2005 passed by the Additional Commissioner, Raipur affirming the order passed by the Assistant Commissioner, Commercial Tax, Durg for the assessment year from 01.07.1987 to 30.06.1988 disallowing the set off claim by the petitioner herein [for State Tax and Entry Tax],

2. Brief facts essential for adjudication of lis gathered from W.P.No.382/2006 are as under:
2.1 This writ petition has been preferred by the petitioner against order dated 30.12.1997 passed by the Assistant Commissioner, Commercial Tax, Durg in Assessment Case No. 174/95 (Remand) (Entry Tax) for the assessment period from 01.07.1987 to 30.06.1988 and order dated 07.03.2005 passed by the Additional Commissioner, Raipur in Revision Case No. 131(DGR) / 2004 (Entry Tax).
2.2 That, the petitioner is registered dealer under the Commercial Tax Act, 1994 as well as the Entry Tax Act , 1976. In this petition under Art.226/227 of the Constitution of India, the petitioner has called in question the order dated 01.10.1990 passed by the Assistant Commissioner, Commercial Tax (for the period of Assessment being 01.07.1987 to 30.06.1988), wherein the question involved was regarding imposition of Entry Tax on wire from wire rods. Petitioner aggrieved with the original assessment order dated 01.10.1990 passed by the Assistant Commissioner, Commercial Tax, preferred an appeal to the Appellate Dy. Commissioner, Durg. Appellate Dy. Commissioner dismissed the appeal on 28.08.1991. Thereafter, petitioner filed second appeal against the said order before the Board of Revenue, Gwalior on 01.12.1992 M.P. Board of Revenue by order dated 30.12.1997 remanded the case to respondent No.3 with certain directions. Thereafter, respondent No.3 passed a fresh assessment order in remand, taking view with disallowance of main objection of petitioner and order as was passed original. Thereafter, petitioner aggrieved therewith again filed a revision before respondent No.2, Additional Commissioner, Commercial Tax, Raipur. On 07.03.2005 respondent No.2 passed revision order to disallow the claim of the petitioner and upheld the order passed by respondent No. 3.
2.3 The petitioner has mainly questioned that the raw material in the form of wire rod for preparation of wire, which is purchased and entry is made from other local area, is not subject to Entry Tax as per the provision of S.3(1)(a) of the Entry Tax Act . It is the case of the petitioner that the wire rod and wire drawn are one and same commodity, therefore petitioner should be exempted from payment of Entry Tax on the drawn wire as per the provisions of S.3(1)(a) of the Act.

3. It is the case of the respondent State that wire rod will be liable for taxation under S.3(1)(a) of the Entry Tax Act , as the petitioner has allowed the Entry of goods i.e. wire rod which being Schedule - II item into Bhilai local area, which was consumed for manufacturing wire and therefore is exigible to Entry Tax.

4. Mr. Ashish Shrivastava, learned counsel for the petitioner, would submit that Assessing as well as Revisional Authority are absolutely unjustified in holding that in obtaining wire from a wire rod, marketable commodity having different characteristics and quality is produced, and placed reliance upon a decision of the Supreme Court in the matter of Telangana Steel Industries and others v. State of A. R and others, 1994 Supp (2) SCC 259 : AIR 1994 SC 1831 to support his submission.

5. Mr. RK. Bhaduri, learned Govt. Advocate for the respondent / State, would submit that wire rod which is a Schedule - II item has been brought i