Vikram Cement & Anr vs State Of M.P. & Ors

The Supreme Court held that the Explanation appended to the Notification reducing entry tax rates under the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, which denied refunds of excess tax paid, violated Article 14 of the Constitution by creating an arbitrary classification. The Court found that the Explanation effectively imposed a higher tax rate contrary to Article 265, which prohibits taxation without authority of law. The Court ruled in favor of the appellants, allowing the refund of excess entry tax paid during the specified period.