1994 (11) TMI 337 - SUPREME COURT

Whether entry tax on goods such as sugar on which no sales tax is leviable, could be subjected to levy under section 3(1)(a) of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976?

Held that:- Appeal dismissed. Tax under section 3 is on bringing of goods inside the local area by a dealer for consumption, use or sale therein irrespective of whether sales tax is payable on it or not. Therefore, sugar on which no sales tax is leviable because additional excise duty is payable would not be beyond the taxing net.