In M/S United Spirits Ltd. v. State of Madhya Pradesh (2025), the Supreme Court ruled that liquor manufacturers are responsible for payment of entry tax under the Madhya Pradesh Entry Tax Act, even if they supply goods to government warehouses. The Court held that manufacturers “cause entry” of goods for sale and maintain control until the goods arrive at retailers’ hands. Government warehouses are only intermediaries and not dealers. The ruling makes clear dealer liability in compliant commodity chains and thwarts abuse of procedural arrangements to avoid tax.