1987 (10) TMI 363

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..... hya Pradesh General Sales Tax Act, 1958 read with section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal 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 are .....

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..... have been issued requiring the petitioner to show cause. In response to the said notices, it was open to the petitioner to establish its case by producing before the Sales Tax Officer evidence to show that it is not liable to pay entry tax. In Lalji Haridas v. Income-tax Officer [1961] 43 ITR 387 (SC), a notice issued by the Income-tax Officer was challenged in writ petition on the ground that the .....

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