AMBIKA REFINERY Vs. STATE OF M P

JUDGEMENT

(1.) - <DJG>KRISHAN KUMAR LAHOTI,J.</DJG> The petitioner has challenged validity of Notification (Annexure P/1) dated 12.04.2007 issued by Govt, of M.P., Commercial Tax Department, Bhopal, by which exemption to crude edible oil from payment of entry tax was extended for the period between 1 st of October, 1997 to 31st of March,2004.

(2.) THE case of petitioner is that vide Annexure P/5, the petitioner, who was manufacturing vegetable and edible oil was exempted from payment of entry tax on all the raw material as defined under Section 2(r) of M.P. Vanijyik Kar Adhiniyam, 1994. The contention of the petitioner is that crude edible oil was used for manufacturing of vegetable and edible oil, and under Notification (Annexure P/5) which was extended up to 31 st of March,2007 was restricted vide Annexure P/1 up to 31st of March,2004 ,meaning thereby that the petitioner was liable to make payment of entry tax from 1 st of April,2004 for which earlier he was granted exemption.

(3.) SHRI Jaideep Singh, learned Deputy Govt. Advocate, appearing for the State, supported the Notification (Annexure P/1) by saying that by this notification exemption was granted to crude edible oil from payment of entry tax between 1st of October, 1997 and 31st of March,2004, so it does not have any effect on Annexure P/5 and cannot be quashed mainly on the ground that under Annexure P/1, petitioner is liable to make payment of entry tax from 1st of April,2004. It was submitted by Shri Jaideep Singh that nowhere Annexure P/1 says that by this earlier notification, Annexure P/5 was withdrawn or modified, in absence of which, Annexure P/1 dated 13.04.2007 cannot be quashed.