P.K. Jaiswal, J. - (1.) These writ petitions relate to entry tax levied on goods imported from different Countries and brought into local area of a State.
(2.) W.P.No.3009/2005, has been filed for the Assessment Year 2000-2001, W.P.No.7228/2009, has been filed for the Assessment Year 2004-05, W.P.No.9444/2013, has been filed for the Assessment Year 2010-11, W.P.No.10557/2013, has been filed for the Assessment Year 2008-09, W.P.No.2811/2014, has been filed for the Assessment Year 2009-10, W.P.No.2799/2015, has been filed for the Assessment Year 1.4.2012 to 31.3.2013, W.P.No.2027/2017, has been filed for the Assessment Year 2014-15 and W.P.No.2007/2018, has been filed for the Assessment Year 2013-14.
(3.) In W.P.No.7228 of 2009, the petitioner is challenging, the order dated 25.6.2009, passed by the Revisional Authority, on the ground that the petitioner company is 100% export unit and involved in the business of sale of Jumbo and purchase of large quantity of Poloy Propylene granules in the course of import into the territory of India, which is used in manufacture of HDPE Sacks. According to the petitioner, these raw material were purchased in the course of import from out of India and the same being meant for manufacture of goods to be exported out of India. The petitioner claimed that firstly, the entry tax is not leviable on the import purchase of the raw material since no State Tax can be levied on any goods which is purchased in the course of import of the goods into the territory of India in view of the restriction placed by Article 286 of the Constitution of India. Secondly, no entry tax was leviable on purchase of such product, the same having been sold outside the State of M.P. or in the course of Inter-State trade commerce as provided in clause (ii) of the first proviso to Section 3(1) of the M.P. Sthaniya Kshetra Me Mal Par Pravesh Kar Adhiniyam, 1976 (in short 'Entry Tax Act, 1976' or/ 'Entry Tax Act'). The Revisional Authority by impugned order dated 25.5.2009/25.6.2009, upheld the levy of Entry Tax by holding that the imposition of the Tax by the authority under Section 3 of the Entry Tax Act is legal.;