2023 (11) TMI 553 - SCH - VAT and Sales Tax

Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - interpretation - concept of compensatory tax - HELD THAT - This appeal is dismissed in view of the majority judgment passed in JINDAL STAINLESS LTD. AND ANR. VERSUS STATE OF HARYANA AND ORS. 2016 (11) TMI 545 - SUPREME COURT by taking note of the fact that notice in this appeal was limited only to the question of levy of entry tax and no other issue is to be considered in the appeal. Application disposed off.

Summary

Issues involved: Appeal against the order of High Court of Madhya Pradesh regarding levy of entry tax, covered by a previous Supreme Court decision.

Levy of Entry Tax:
The appeal was directed against the High Court order, with the appellant arguing that the issues were covered by a previous nine-judge Bench decision of the Supreme Court in the case of Jindal Stainless Limited and Anr. vs. State of Haryana and Ors. The appellant's counsel highlighted that the appeal was limited to the question of levy of entry tax. The respondent's counsel, the Deputy Advocate General, concurred that nothing further would remain to be addressed in the appeal in light of the aforementioned judgment. The Supreme Court, after considering the submissions of both parties, dismissed the appeal, noting that it was limited to the question of levy of entry tax and no other issues were to be considered. Any pending applications were also disposed of as a result of the dismissal.