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TMI Blog1982 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... , as laid down in rule 8-D of the M.P. Sales Tax (Central) Rules, 1957, is not necessary and only form E-1 is sufficient to grant exemption for subsequent sale under the Central Act?" 2.. The material facts giving rise to this reference briefly are as follows: The assessee was assessed to sales tax for the year 1963-64. The claim of the assessee for exemption under section 6(2) of the Central Sales Tax Act was disallowed by the assessing authority and the appeal preferred by the assessee against that order was dismissed. That claim of the assessee was, however, upheld in the second appeal preferred by him before the Board. Hence at the instance of the department, the Board of Revenue has referred the aforesaid question of law for the opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appendix [The judgment of the Division Bench of the Madhya Pradesh High Court (Indore Bench) consisting of G.G. SOHANI and R.K. VIJAYVARGIYA, JJ., in Commissioner of Sales Tax, M.P. v. Prakash Oil Mills (M.C.C. No. 328 of 1976 decided on 14th January, 1980) is printed below: ] COMMISSIONER OF SALES TAX, M.P.V. PRAKASH OIL MILLS The judgment of the Court was delivered by VIJAYVARGIYA, J.-By this reference under section 44 of the M.P. General Sales Tax Act, 1958, the Board of Revenue, Madhya Pradesh, Gwalior, has referred the following question of law for the opinion of this Court: "Whether for purposes of section 6(2) of the Central Sales Tax Act, it is sufficient to produce only the certificate in form E-1 or whether it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee is entitled to get the exemption under section 6(2) of the Central Sales Tax Act, 1956, even without production of declarations in form C obtained from the purchasing dealer. This case was followed by another Division Bench of this Court in Ganeshdas v. State of Madhya Pradesh (Miscellaneous Petition No. 562 of 1973). We respectfully agree with the view taken in the aforesaid decisions. Our answer to the question referred to us, therefore, is that for purposes of section 6(2) of the Central Sales Tax Act, it is sufficient to produce only the certificate in form E-I and it is not obligatory to produce the original of the declaration in form C received from the purchasing dealer, as stipulated by rule S-D of the Madhya Pradesh Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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