Judgment briefs
Supreme Court of India

M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.

M.P. Entry Tax Act, 1976 – s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3) – Incidence of taxation

Dismissed
Court
Supreme Court of India
Decided
14 Jul 2025
Citation
[2025] 8 S.C.R. 11
Case no.
CIVIL APPEAL No. 5113/2025
Bench
J.b. Pardiwala, K.v. Viswanathan

Issue for consideration

Did the appellants-manufacturers cause to effect the entry of goods into the local area as required u/s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3), M.P. Entry Tax Act, 1976, rendering them liable for entry tax for the period 01.04.2007 to 31.03.2008; is there an the manufacturers and the ultimate retailers.

Judgment PDF: M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
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