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TMI Blog1989 (4) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 4215-6527-V-ST-76, dated 3rd December, 1976 and whether the Board of Revenue was justified in holding that the rate of turnover tax under section 7-B of the Act on pick-up vans and mini-buses would be 10 per cent and not 0.25 per cent under Notification No. 4217-6527-V-ST-76, dated 3rd December, 1976? (ii) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in remanding the case for examining the break up of the sale price in order to ascertain whether turnover tax had been collected by the applicant specially when his books of accounts and sample bills produced did not reveal that the turnover tax had been collected and the order of the Additional Commissioner was not very explicit in that behalf? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver tax afresh in the light of the directions given by the Board. Aggrieved by the order passed by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid questions of law have been referred to this Court for its opinion. 3.. Now as regards question No. (i), before we proceed to answer that question, it is necessary to refer to the two relevant notifications which are as under: "Notification No. 913-1358-V-ST, dated 4th March, 1976. In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts in part the classes of goods specified in column (1) of the Schedule below from payment of tax so as to reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. of this notification in the 'Madhya Pradesh Gazette', to 30th November, 1977 (both days inclusive)." ------------------------------------------------------------------------ The contention advanced on behalf of the assessee was that as the rate of tax on trucks and buses has been reduced to 9 per cent by notification dated 3rd December, 1976, it is that rate that should be held to be applicable to mini-buses and pick-up vans. 4.. From a perusal of the notification dated 4th March, 1976, it is clear that mini-buses and pick-up vans are specifically referred to in that notification, but in the notification dated 3rd December, 1976, further reduction in the rate of tax is made applicable to trucks and buses only. Pick-up vans and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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