1987 (10) TMI 363 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh dismissed a writ petition challenging notices issued by the Sales Tax Officer regarding entry tax. The petitioner claimed it was not liable for entry tax as it did not bring goods into a local area for consumption, but the Sales Tax Officer contended otherwise. The court held that the issue of whether the petitioner caused entry of goods in another local area is a question of fact to be decided by the fact-finding authority. The court found the writ petition not maintainable at that stage and advised the petitioner to file a reply to the show cause notices and present evidence before the Sales Tax Officer. The writ petition was dismissed, and no costs were awarded, with the security amount to be refunded to the petitioner.