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2015 (4) TMI 1082 - HC - VAT and Sales TaxLeviability of entry tax by virtue of statutory provisions as contained under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - Different grades of tea is brought into the State of Madhya Pradesh by the petitioner and in the process of blending, different grades of tea is used while conducting the process of blending - Held that:- in the light of the judgment delivered by the Division Bench of our own High Court in the case of Badrinarayan Versus State of MP and Others [1987 (4) TMI 465 - MADHYA PRADESH HIGH COURT], the petitioner is certainly not entitled for any relief of whatsoever kind only because blending of tea does not fall within the meaning and term 'manufacture' in the light of the statutory exclusion of the process of blending from the definition of the word 'manufacture' under the Madhya Pradesh Commercial Tax Act. Keeping in view section 3(1) of the Entry Tax Act, as the commodity in question has been used and the words 'consumption and use' are mentioned in the charging section, in the light of the aforesaid Division Bench judgment, the revisional authority was justified in dismissing the revision of the petitioner, therefore the entry tax is to be levied. Imposition of penalty - Non-payment of tax dues - Held that:- as per the statutory provision of law and the fact the liability of entry tax was not satisfied in time by the petitioner and the matter was hanging before various authorities and was also pending before this court. The State was certainly deprived of the Revenue which would have fetched interest and would have been used by the State Government and, therefore keeping in view section 69 of the Madhya Pradesh Commercial Tax Act, the authorities were justified in imposing penalty and the penalty is to be imposed. - Decided against the petitioner
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