SOUTH EASTERN COALFIELDS LTD Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) SINCE these three writ petitions involve a common question of law, therefore, they are being disposed of by this common judgment.

(2.) IN sum and substance, it has to be determined as to whether, in these cases, the petitioner(s) (S.E.C.L.) was liable to pay the entry tax under Section 3(1) of the M.P. (C.G) Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, "the Entry Tax Act") or not ?

(3.) THE case of the petitioner(s)-company is that it was not assessed to entry tax on sale of coal at any point of time earlier. However, the State authorities assessed them for various years and made them liable for payment of entry tax under Section 3(1) of the M. P. (C. G) Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) and made various demands from them with respect to various assessment years which gave rise to causes of action to them for filing the instant writ petitions for the following main relief(s).