9911796707
TMI Blog1996 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... hed. It is also prayed that clause (1)(c), (d) and (e) of section 2 of the Entry Tax Act, 1976 may be declared ultra vires and unconstitutional. 2. Learned counsel for the petitioners has at the outset submitted that he is not challenging the validity of the aforesaid provisions; therefore, we need not examine the same in the instant petition. 3.. Brief facts giving rise to this petition are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t itself registered as a dealer under the M.P. General Sales Tax Act, 1958. 4.. The petitioners obtain material for construction and setting up the project by various modes, either through the railway freight or by transport also. Goods were purchased from outside the State through the railways and also within the State of M.P. In September/October, 1984, the respondent No. 2 demanded the paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in the case of Maihar Cement v. Assistant Commissioner of Sales Tax [1985] 60 STC 210 wherein it has been held that the assessee purchased iron and steel during the years 1977 and 1978 for construction of buildings to start its business of manufacturing cement. The assessee's factory commenced production of cement only from 1980. But the assessing authority imposed entry tax on those p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of July 1, 1984 to September 30, 1984 and October 1, 1984 to December 31, 1984, during which these goods were brought for construction of factory. Thus, the petitioners are not exigible to entry tax as the goods were purchased for construction purpose. In that view of the matter, order, annexure A, for demand of entry tax cannot be sustained. Annexure A is therefore quashed. The petition is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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