JUDGMENT

Rajendra Babu, CJI.-The appellants are dealers registered under the M.P. General Sales Tax Act, 1958 and were also assessed to the Entry Tax during the period from 1.1.1986 to 11.12.1986 under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as the M.P. Entry Tax Act ). The appellants are carrying on the business of execution of works contract. Before the authorities below, it was the appellants contention that since that goods were brought for purpose of works contract and they have been subjected to sales tax under the Sales Tax Act, the appellants were not liable to pay the entry tax on goods. The appellants had unsuccessfully challenged the assessment of tax before the Appellate Deputy Commissioner of Sales Tax and the Board of Revenue and thereupon appellants preferred Misc. Petition No. 3960 of 1991 before the High Court of Madhya Pradesh.

2. The appellants contended that by virtue of the definition of sale as defined under Article 366 (29-A) of the Constitution, the activity involved was a transfer of goods in works contract, it amounted to a sale and as such the goods are not exigible to the entry tax. The Hig