Entry Tax: After Granting Exemption same can’t be rejected for Technicalities

SRF Ltd. Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court) The issue under consideration is whether the petitioner is eligible for exemption from payment of entry tax based on certificates granted under Madhya Pradesh Udyog Nivesh Samvardhan Sahayta Yojna? High Court states that, in the present case, as the exemption certificate has been granted in the year 2017 only, the petitioner was justified in immediately approaching the Authorities for grant of exemption and his request could not have been turned in the manner and method it has been done by the respondents. The petitione...