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2017 (3) TMI 1917 - SC - VAT and Sales TaxLevy of Entry Tax - violation of Article 301 meaning thereby it will not be treated as a hindrance in trade, commerce and intercourse - HELD THAT:- In some of the cases, particularly in the writ petition filed by M/s. Vedanta Aluminium Ltd. this issue was specifically raised in the High Court out of which SLP(C) No. 8199 of 2008 arises. But the High Court did not decide it. Instead the High Court in the impugned judgment has gone by the rate of Entry Tax vis-a-viz the rate of VAT/Sales Tax. Since, in order to decide the question proper pleadings are required, which are not before us, it may not be possible for this Court to decide the issue. In these circumstances, we permit the Appellants/Assessees to file fresh writ petitions with adequate material in the High Court. These petitions shall be filed within four weeks. The interim order passed in these cases shall continue for a period of four weeks. We make it clear that if the applications for stay are filed before the High Court, the High Court shall be competent to decide these applications on their own merits and would not influenced by continuation of stay granted by this Court as these stay orders were granted before answering the reference by the Nine Judge Bench and we have continued the same for four weeks only to enable the Assessees to approach the High Court in the meantime. The interim orders dated 03.02.2010 were passed in these cases directing the Appellants to pay 33% of the tax - in many other cases coming from other States, interim stay was given subject to deposit of 50% of the tax amount. Appeal disposed off.
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