Supreme Court of India
State of Madhya Pradesh and Ors. v. Bharat Heavy Electricals
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
ENTRYTAX: The Madhya Pradesh Sthaniya Kshetra Me Mal Ke Parvesh Par Kar Adhiniyam, 1976-Entry 'Tax Act-Sectior. 7(5)--Registered dealers of raw materials-Selling finished goods in the local areas-Required to make dec laration as to no entry tax has been paid-Failure to make declaration as to non-payment of entry tax-Presumption of evasion of ent1y t~Whether presumption rebuttable, held yes-Penalty of ten times the entry tax---Levy of-Held, not confiscatory or ultra vires, since it is variable-Constitution of India, Arts. 14, 19.
Where later benches applied it
- 2023 State of Gujarat and Anr. v. M/s. Saw Pipes Ltd.
- 2008 Union of India and Ors. v. M/s Dharamendra Textile Processors and Ors.
Of those, 1 referred to · 1 not applicable
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