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2004 (5) TMI 296 - SUPREME COURT
Whether the M.P. Entry Tax Act, 1976, is unconstitutional as it is hit by article 301 of the Constitution for not satisfying the conditions laid down in article 304(b)?
Whether in any event the goods used by the appellants are subject to entry tax by virtue of section 3 of the M.P. Entry Tax Act, 1976?
Held that:- Appeal dismissed. The entry tax imposed by the respondents is justifiable. There is no ambiguity in the proviso which clearly states that tax shall not be levied only on those goods which have been imported from outside and are meant for use or consumption as raw materials, incidental goods or as packing material or in the execution of works contract, but only if after being brought in for such purpose are disposed of in some other manner.