VINDHYACHAL SUPER THERMAL POWER PROJECT Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) The question that crops up in this petition is as to whether the building material brought into the local area - Singrauli, for construction of Thermal Power Plant prior to commencement of production & generation of electricity can, attract Entry Tax or not ?

(2.) Learned counsel for petitioner submits that the issue involved is no more res integra in view of decision of Co-ordinate Bench of this Court vide order dtd. 8/1/2014 passed in Writ Petition No.2024 of 2008 which is founded upon the principle laid down in an earlier case of Co-ordinate Bench in National Thermal Power Corporation Ltd. Sidhi Vs. Additional Commissioner, Commercial Tax, Madhya Pradesh and Others, (2001) 34 VKN 90.

(3.) Bare facts giving rise to the present case are detailed below in a chronological manner :-