Madhya Pradesh High Court
M/S Betul Oil And Flours Limited vs The Commissioner Of Commercial Tax on 22 March, 2017
WP-2945-2016, WP-3129-2016, WP-6884-2016 AND
WP-7432-2016
22-03-2017
Shri G.N. Purohit, Senior Advocate with Shri Abhishek
Oswal, Advocate for the petitioners.
Shri Samdarshi Tiwari, Deputy Advocate General for the
respondents/State.
The alternative argument of the learned counsel for the petitioners is that even if the exemption from the payment of entry tax is considered as not admissible in terms of Notification No.47 dated 6th June, 1995, but, in view of Notification No.82 dated 6th September, 2001, the petitioners would be exempted from payment of entry tax. Such argument was raised before the Revisional Authority, but, not accepted for the reason that it was not the claim of the assessee at the stage of assessment.
A prima facie reading of the Notification dated 6 t h September, 2001 shows that the petitioners would be exempted from payment of entry tax, but, the learned counsel for the State seeks some time to verify whether, in fact, the petitioners are entitled to the benefit of exemption in terms of Notification No.82 dated 6th September, 2001.
List on 27.03.2017.
Interim relief to continue till the next date of hearing.
(HEMANT GUPTA) (S.K. GANGELE) CHIEF JUSTICE JUDGE S/