9911796707
TMI Blog1983 (7) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Indore). 2.. By these references under section 44(1) of the M.P. General Sales Tax Act, 1958 (for short "the Act") the Board of M.P., Gwalior has referred the following question of law for the opinion of this Court: "Whether under the facts and circumstances of the case, where the dealer made in the returns an untenable claim for deduction in respect of sales of cattle feed and poultry feed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not exigible to tax because cattle feed and poultry feed fell within the purview of fodder which was exempt from tax. The assessing authority held that since in the previous year the exemption claimed by the assessee was disallowed by claiming the said deduction the assessee furnished a false return for which penalty was leviable under section 43(1) of the Act. On appeal the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 4.. We have heard the learned counsel for the parties. The Tribunal has held that the assessee truly disclosed the sales made by it and therefore it cannot be held that it furnished false returns merely because it claimed exemption on certain sales on the ground that they were not exigible to tax because the goods sold came within the purview of fodder which was exempt from tax. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in respectful agreement with the view taken in the aforesaid decision. 6.. We are, therefore, of the opinion that the Tribunal was fully justified in holding that on the facts and in circumstances of the case the return filed by the assessee cannot be said to be false and in setting aside the order passed by the assessing authority imposing penalty under section 43(1) of the Act. 7.. The ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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