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TMI Blog1989 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... of law are involved in these cases. 2.. By this reference under section 44(1) of the M.P. General Sales Tax Act, 1958, the Board of Revenue has referred the following questions of law to this Court for its opinion: (i) Whether in the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty under section 17(3) of the Act read with section 13 of the Entry Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is a Government undertaking. It was assessed to tax under the provisions of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as "the Act "). The contention of the assessee was that entry tax could not be levied on the assessee as the goods, entry of which was effected by the assessee into certain local areas, were not used or consumed as raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee as well as the department sought references. That is how question No. 1 has been referred at the instance of the department, while question No. 2 has been referred at the instance of the assessee. 4.. To answer question No. 2, it is necessary to refer to the relevant provisions of section 3(b) of the Act which are as follows: "Section 3. Incidence of taxation: (1) There shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le therein. Mere consumption would not attract the levy of tax as held by the Board. Entry of the goods in question should have been effected either for consumption as raw material or for use as raw material. The Tribunal, therefore, was not justified in holding that the expression "raw material" occurring in section 3(1)(b) of the Act qualified the word "use" and not "consumption." 5.. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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