PRAHLAD DAL MILL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Petition No. 1508 of 1981, Sudhamalal Darshanlal and eight others v. State of M. P. and another and Misc. Petition No. 47 of 1982, Rampal Ramgopal and 4 others v. State of M. P. and two others.

(2.) IN all these petitions under Article 226 of the Constitution, the petitioners pray for striking down the amendments made by Madhya Pradesh Act No. 33 of 1981 in the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (in short, the "entry Tax Act") and claim exemption from payment of entry tax on whole pulses brought into a local area for sale outside the State, or in the course of inter-State trade or commerce after manufacturing split pulses, besides claiming other ancillary reliefs. The amending Act No. 33 of 1981 was given retrospective effect.

(3.) THE incidence of taxation is given in Section 3 of the Entry Tax Act. Prior to the impugned amendment, Clause (v) of the first proviso to Section 3 (1) read as follows :