Supreme Court of India
Vikram Cement & Anr. v. State of Madhya Pradesh & Ors.
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What the Court ordered
We are of the opinion that the impugned Explanations in the Notifications dated 514 SUPREME COURT REPORTS [2015] 4 S.C.R. A 4.5.1999 and 5.7.1999 are unconstitutional.
Judgment, page 17
From the headnote
Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - Entry tax - Rate of - Reduced by Notification dated 4.5.1999 for a limited period i.e. from 1.5.1997 to 30.9.1997 - However, Explanation to the Notification stating that if the tax was already paid at higher rate for that period, would not be refunded to the assessee - Held: The Explanation to the Notification is discriminatory as it carves out two categories of tax payers i.e. one who have already paid the tax and the other who paid the tax after the Notification was issued - There is no basis for or rationale behind
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