M/S. United Spirits Ltd vs The State Of Madhya Pradesh

The Supreme Court examined whether the appellants, involved in bottling and supplying beer and IMFL under license, were liable to pay entry tax under the Madhya Pradesh Entry Tax Act, 1976. The High Court had dismissed their challenge, and the appellants contended that their transportation and sales process, regulated under the Excise Act, exempted them from the tax. The Court analyzed the statutory provisions and the nature of the goods and transactions involved. It upheld the High Court's decision, affirming the appellants' liability to pay the entry tax.