AIR 2000 MADHYA PRADESH 98 ::2000 (1) MPLJ 115

Madhya Pradesh High Court

Hon'ble Judge(s): S. P. Khare , J

Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam (52 of 1976) , S.4A— Entry tax on lime stone - Word 'lime stone' in ordinary and natural connotation mean lime stone of all types - Merely because its types viz. high and low lime stone are @page-MP99recognised as distinct commodities with a distinct use - Commodities cannot be taxed at different rates. (Para 10)