MANWANI TRADERS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) SHRI K. G. Maheshwari, learned counsel for the petitioners.

(2.) SHRI Kulshreshta, learned Additional Advocate-General, who appears on advance copy to oppose the admission of the petition and prayer of grant of ad interim stay, for the respondents. They are heard at length.

(3.) THIS petition has a background. Entry Tax Act (52 of 1976), was enacted to levy and collect entry tax on goods like sugar, cloth, tobacco, etc. The petitioner No. 1 felt, like other dealers, that it was not liable to pay sales tax on the linchpin of exemption and as such it was not liable to pay the entry tax. The Division Bench of this Court heard number of writ petitions challenging the vires of the Act as well as the propriety of levying and collecting the taxes. These petitions were finally dismissed holding that there was no immunity from payment of sales tax or entry tax.