Petition No.
The High Court vide judgment dated 18/09/1996, did number accept this companytention and dismissed their prayer.
1986 to 11.12.1986 under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 hereinafter referred to as the M.P. Entry Tax Act .
The appellants are carrying on the business of execution of works companytract.
The appellants had unsuccessfully challenged the assessment of tax before the Appellate Deputy Commissioner of Sales Tax and the Board of Revenue and thereupon appellants preferred Misc.
RAJENDRA BABU, CJI.
Hence these appeals by Special Leave.
The appellants are dealers registered under the M.P. General Sales Tax Act, 1958 and were also assessed to the Entry Tax during the period from 1.1.
Before the authorities below, it was the appellants companytention that since the goods were brought for purpose of works companytract and they have been subjected to sales tax under the Sales Tax Act, the appellants were number liable to pay the entry tax on goods.
