- (1.)CHALLENGING the impugned order Annexure -P3 dated 8.2.2008, whereby entry tax on a plant and machinery is being imposed, this writ petition has been filed.
(2.)PETITIONERS have established a Cement Plant in the District of Satna and the plant has become functional. It is said that the material brought into the area for construction of plant and machinery is being subjected to entry tax and, therefore, challenging the same, this writ petition has been filed after the orders of the Assessing Officer and the Revisional Officer went against the petitioner.
It is the case of the petitioner that as the material in question namely, plant and machinery and other raw material mainly, machinery was brought into the local area for expansion purposes of the industrial unit and for upgradation of the boilers of the captive power plant, required for generation of power through captive power plant in the expanded industrial unit, the entry of the material for the said purpose in the local area cannot be subjected to entry tax. In support of the aforesaid contention, reliance is placed in the case of National Thermal Power Corporation Ltd. Sidhi Vs. Addl.

W.P.(T) No. 12492/2008

(3.)COMMISSIONER , Commercial Tax, Jabalpur & Ors., 2004 (3) STJ 670. That apart, another judgment of this Court in the case of Commissioner of Sales Tax, MP Vs. Universal Cables Ltd., Satna, 2007 (11) STJ 307 has been relied upon in support of the aforesaid contention.