1. This appeal is admitted on the following substantial questions of law:-
Whether the M.P.Commercial Tax Appellate Board was right in law in holding that the excavation of granite blocks from a mountain and shaping thereof is manufacturing in the light of the judgment of the Apex Court in Aman Marble Industries Private Limited Vs Collector of Central Excise, Jaipur (2004) 3 STJ 49 (SC) and if so then it is liable for payment of entry tax in the course of interstate sale?''
2. Issue notice to the other side.
3. Notice on behalf of respondent is accepted by Shri Jaideep Singh, Deputy Government Advocate.
I.A.No.5913/2012.
3. Notice of this application is also accepted by Shri Jaideep Singh.
4. Appellant to serve copy of this application to Shri Jaideep Singh during the course of the day against acknowledgment.
5. Shri Jaideep Singh prays three weeks'' time to file reply of this application.
6. Prayer is allowed.
7. Learned counsel for the appellant submits that appellant has already deposited 50% of the balance amount of tax as is required u/s 53(5) of VAT Act before filing of this appeal. A documentary evidence in this regard has been filed as Annexure A-4 showing deposit receipt of Rs. 6,09,000/-.
8. Considering aforesaid, it is directed that till next date of hearing, further recovery of remaining amount of the entry tax for the period 1/4/2005 to 31/3/2006 from the appellant shall remain stayed.
9. Be listed for further consideration on this application in third week of September, 2012.
10. A typed copy of this order be supplied to Shri Jaideep Singh, Deputy Government Advocate for the respondent. Certified copy as per rules.
