1986 (1) TMI 379 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that the Tribunal was justified in holding that the Central Sales Tax Act did not restrict the calculation of taxable turnover for coal sales under the M.P. General Sales Tax Act. The turnover had to be determined based on the M.P. Act, not the Central Act. The Court's answer to the question was in the affirmative, favoring the department.