Supreme Court of India
M/s. Bhagatram Rajiv Kumar v. Commissioner of Sales Tax Madhya Pradesh and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976-Section 3 (1) (a) -Entry tax on goods-Nature of levy and its ambit-Tax /eviable on all goods specified in Schedule II brought for consumptions, use or sale-Whether entry tax on goods such as sugar on which no sales tax is leviab/e, could be subjected to levy u!s 3 (1) (a) - Held, Yes. Section 3(J)(a) -Entry tax on goods-Excluding dealers not registered under Sales Tax Act-Whether arbitratory and discriminatory Held, No. Constitution of India-Article 301-Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar…
Where later benches applied it
- 2025 M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 1 relied on · 1 referred to
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