MUNIM CHHAP BIDI AGENCY Vs. SALES TAX OFFICER

JUDGEMENT

(1.) BY this writ petition, notices issued by the Sales Tax Officer, Guna (the respondent No. 1) under Section 19 of the Madhya Pradesh General Sales Tax Act, 1958 read with Section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 to the petitioner requiring it to show cause as to why entry tax may not be levied on it, have been challenged.

(2.) THE case of the petitioner is that it does not cause entry of any goods in any local area for consumption, use or sale in the said local area and consequently, it is not liable to pay entry tax.

(3.) A return has been filed in which this claim of the petitioner has been challenged and it has been asserted that the petitioner was actually causing entry of goods into another local area and that the Sales Tax Officer (Flying Squad), Gwalior, had collected sufficient data on the spot in this behalf before the impugned notice was issued.