AIR 2004 SUPREME COURT 3552 ::2004 AIR SCW 3427 ::(2004) 19 IndLD 46 ::(2005) 58 KantLJ(Trib) 306 ::2004 (5) SCC 209 ::(2004) 5 Scale 747 ::2004 (5) ACE 430 ::(2004) 5 All WC 3882 ::(2004) 136 STC 241 ::2004 (4) SLT 860 ::2004 (4) Supreme 746 ::(2004) 5 JT 1 (SC) ::2004 (6) SRJ 392

Supreme Court Of India

(From : Madhya Pradesh)*

Hon'ble Judge(s): S. Rajendra Babu, G. P. Mathur , JJ

(A) Constitution of India , Art.301— Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam (52 of 1976) , S.3— Freedom of trade throughout India - Mere fact of imposition of tax - Does not bring Art. 301 into play - Entry tax levied under M. P. Act - Is compensatory - M.P. Act does not offend Art. 301. Bhagatram v. C.S.T., 1995 Supp (1) SCC 673 and 2003 AIR SCW 5625, Foll. (Para 6 8) (B) Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam (52 of 1976) , S.3(1)(b)— Entry tax - On goods involved in execution of works contract - Is valid - Act makes clear distinction between 'sale' and 'execution of works contract' - Definition of sale in Art. 366 (29A)(b) - Need not be imported in S. 3. Interpretation of Statutes - Taxing statute - Letter of law - Must be followed. Constitution of India , Art.366(29A)(b)— @page-SC3553 Levy of entry tax on goods imported for purpose of execution of works contract is valid. The plea that in view of definition of 'sale' in Art. 366 (29A)(b) of the Constitution the importation of goods involved in works contract is 'sale' and hence entry tax cannot be levied, is not tenable. Section 3 of the M.P. Act even....