Madhya Pradesh Entry Tax leviable on sale of goods to State Warehouse: SC

United Spirits Ltd. Vs State of Madhya Pradesh & Ors. (Supreme Court of India)

Supreme Court held that entry tax u/s. 3 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 [Madhya Pradesh Entry Tax Act] is leviable on sale of goods to State Warehouse. Accordingly, civil appeals are dismissed.

Facts- The appellant are involved in bottling and supplying of Beer and Indian Made Foreign Liquor. The issue is whether the appellants are liable for the payment of entry tax under Section 3 of the Madhya Pradesh S

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