STATE OF M.P. vs M/SINDORE IRON & STEELS MILLS PVT.LTD.

The Supreme Court addressed the applicability of exemptions under the M.P. General Sales Tax Act, 1958 and the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. It held that the exemption from entry tax under Section 10 of the Entry Tax Act applies to the purchase tax under item 2(b) of the Sales Tax Act, affirming the High Court's decision that the exemption is valid even if the dealer did not actually pay entry tax. The Court dismissed the State's appeal, reinforcing the principle that exemptions granted under specific notifications must be honored.