BIRLA CORPORATION LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) CHALLENGING the impugned order Annexure -P3 dated 8.2.2008, whereby entry tax on a plant and machinery is being imposed, this writ petition has been filed.

(2.) PETITIONERS have established a Cement Plant in the District of Satna and the plant has become functional. It is said that the material brought into the area for construction of plant and machinery is being subjected to entry tax and, therefore, challenging the same, this writ petition has been filed after the orders of the Assessing Officer and the Revisional Officer went against the petitioner.

(3.) COMMISSIONER , Commercial Tax, Jabalpur & Ors., 2004 (3) STJ 670. That apart, another judgment of this Court in the case of Commissioner of Sales Tax, MP Vs. Universal Cables Ltd., Satna, 2007 (11) STJ 307 has been relied upon in support of the aforesaid contention.