VIKRAM CEMENT vs STATE OF M.P. .

The Supreme Court ruled that the Explanation appended to Notification No. A-3-80-98-ST-V (49) dated 4.5.1999, which denied refund of excess entry tax paid by the appellants under the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, was arbitrary and discriminatory, violating Article 14 of the Constitution. The Court held that the classification created by the Explanation lacked intelligible differentia and did not serve any legitimate objective. Consequently, the Court set aside the Explanation, allowing the appellants to claim refunds for the excess entry tax paid.