COMMISSIONER OF SALES TAX Vs. MAHESH RAM DEVANGAN

JUDGEMENT

(1.) The following similar question of law has been raised in S.T.R. Nos. 52 and 54.

(2.) Similar question has been raised in S.T.R. No. 155 of 1998 regarding imposition of tax on purchase of air-conditioner and car. Since the questions involved in all the references are one and the same, they are being disposed of by this common judgment.

(3.) The Assessees are dealers in mining operations that is for extracting and raising of coal. The tax assessing officer levied the entry tax under the M.P. Entry Tax Act, 1976 on plant and machinery including dumpers, tippers and dozers, etc., and other goods like cars and air-conditioners.