[Civil Appeal No. 8192 of 2003]. The bare minimum facts which are required to be mentioned to decide this appeal are recapitulated, in brief, herein below: The appellant Nos. 1 and 2 are the units of Grasim Industries Limited, which carries on manufacture and sale of cement. It requires raw material in the form of coal, gypsum and bauxite. On the aforesaid raw materials, the appellants had been paying entry tax for entry of these goods in the territory of the State of Madhya Pradesh under M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter called the 'Entry Tax Act'). In the year 1997, the entry tax on the aforesaid items of raw materials payable under the Act was at the following rates: COAL - 2.5%; GYPSUM - 2%; BAUXITE - 10%.
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