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TMI Blog1998 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------- The judgment of the Court was delivered by S.P. Bharucha, J.-The order under appeal, of the High Court of Madhya Pradesh, allowed the writ petitions filed by the respondents, following the High Court's earlier judgment in the case of New Shakti Iron and Steel Re-Rolling Mills v. State of M.P. The State is in appeal by special leave. The State had preferred a petition for special leave to appeal against the judgment in the case of New Shakti Iron and Steel Re-rolling Mills but this Court had declined to interfere in view of the comparatively small amounts involved in the assessments. It left it open to the State to urge its contentions in an appropriate case. 2.. By a notification dated 8th October, 1978, issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The exemption thereunder applied to new industries and, by reason thereof, the respondents were exempted from the payment of entry tax in respect of the period with which we are concerned. The petitioner in the earlier matter before the High Court, New Shakti Iron and Steel Re-Rolling Mills, stood in the same situation as the petitioners. In its writ petition it contended that it was, therefore, exempted also from the payment of purchase tax under item 2(b) of the Schedule to the notification under the State Sales Tax Act. The High Court took the view that it was "a matter of no consequence that the petitioner had not actually to pay, by virtue of the exemption granted under section 10 of the Entry Tax Act any amount by way of entry tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge of tax under the Entry Tax Act and not to the actual payment of that tax. It was also submitted that the goods could be required to have suffered entry tax under the Entry Tax Act only if they were subjected to tax by reason of inclusion under the Schedule in the Entry Tax Act. Our attention was invited to the judgment of this Court in Collector of Central Excise v. Usha Martin Industries [1998] 111 STC 254 (SC); (1997) 94 ELT 460 and of the Patna High Court in Tata Yodogwa Limited v. Union of India (1987) 32 ELT 521. 6. In our view, the words of the said notification under the State Sales Tax Act are so clear that they leave no doubt whatsoever and cannot be subjected to any construction but one, namely, that only goods upon w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant for the notification under the State Sales Tax Act does not use the word "appropriate" or any other similar word. The judgment of the Patna High Court, dealing with the words "has already been paid", is no assistance in construing this notification. The provisions of the Entry Tax Act that learned counsel for the respondents referred to are of no relevance in the construction of the language of the notification under the State Sales Tax Act.
9.. The respondents had raised other objections to their assessments. These shall now be considered by appropriate authorities.
10.. The appeals are allowed. The order under appeal is set aside. No order as to costs.
Appeals allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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