1980 (12) TMI 158

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..... referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, sale of paints to the M.P. Electricity Board for Rs. 61,506 was eligible for the concessional rate of tax provided under Notification No. 2371/1315-V-ST dated 19th June, 1965, when necessary declarations had been furnished by the Electricity Board?" 2.. The material fa .....

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..... ssessee. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. Now, under section 12 of the Act, the State Government is authorised to grant exemption and by the notification dated 19th June, 1965, the State Government had partly exempted the class of goods mentioned in that notification from payment of tax subject to .....

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..... f such energy for sale." In the instant case, the declaration was furnished on behalf of the M.P. Electricity Board that the Electricity Board had purchased paints from the petitioner for use in the distribution of electrical energy for sale. The learned Member of the Board of Revenue has not found that the declaration made by the M.P. Electricity Board was false or that there was any collusion .....

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