JUDGEMENT
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(1.) Leave granted in SLP (C) No. 1186 of 2000 (Municipal Corporation, Katni v. M/s. Associated Cement Co. Ltd.).
(2.) Civil Appeal No. 7188 of 1997 has been preferred against the judgment and order dated 21-4-1997 of a Division Bench of Madhya Pradesh High Court deciding the issue relating to levy of export tax on certain products manufactured by M/s. Associated Cement Co. Ltd.
(3.) By a resolution published in M. P. Gazette dated 25-10-1991, the Municipal Corporation, Katni levied tax on export of goods from within the area of Municipal Corporation. Entry Nos. 1 and 2 in the Schedule appended to the Notification read as under :-;
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