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SUPREME COURT
, J
United Spirits Ltd. (M/s.) v. State of Madhya Pradesh
| Table of Content |
|---|
| 1. appellants' case and operational framework. (Para 2 , 3) |
| 2. state's argument and essential documents. (Para 4 , 5) |
| 3. statutory provisions under the m.p. entry tax act. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 4. contentions presented by both parties. (Para 15 , 16 , 17 , 18 , 19) |
| 5. core issue regarding retail supply chain. (Para 20 , 21 , 22 , 23) |
| 6. case law referencing the idea of sale. (Para 24 , 25 , 26 , 27) |
| 7. entry tax liability defined by entry provisions. (Para 28 , 29 , 30 , 31) |
| 8. examination of the applicability of s.3b. (Para 32 , 33 , 34 , 35) |
| 9. final decision dismissing the civil appeals. (Para 36) |
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 S.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.
. BRIEF FACTS: -
CASE OF THE APPELLANTS: -
2. In the writ petition filed by the appellants, their case was that they are involved in bottling and su
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