1988 (8) TMI 399

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..... 1958 as also under the Central Sales Tax Act, 1956 for requiring the Tribunal to make a reference under section 44(2) of the M.P. General Sales Tax Act read with section 9(2) of the Central Sales Tax Act of the questions proposed in the application as arising out of the order of the Tribunal. The present application relates to the assessment of the assessee to the Central sales tax for the period .....

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..... resaid notification issued under section 8(5) of the Central Sales Tax Act in respect of the quantity for which C forms were not submitted. The assessee had also claimed subsequent sales of poppy (ROSTA) to the tune of Rs. 51,19,075 in the course of inter-State trade covered under section 6(2) of the Central Sales Tax Act but the assessing authority disallowed sales of Rs. 15,00,000 as not covered .....

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..... e pulses were tax-paid. The learned Tribunal also confirmed the disallowance of claim under section 6(2) of the Act. The applicant-assessee, thereupon, filed an application before the Tribunal under section 9(2) of the Central Sales Tax Act read with section 44(1) of the M.P. General Sales Tax Act and requested the Tribunal to refer the questions stated in the petition before us as arising out of .....

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