9911796707
TMI Blog1988 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... he Entry Tax Act, read with section 44(1) of the M.P. General Sales Tax Act, 1958 (for short "the Act"), at the instance of the assessee requiring answer to the following question of law referred to this Court by the Tribunal: "Whether, under the facts and circumstances of the case, the applicant was not liable to pay tax on entry of coal as per clause (iii) of first proviso to sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that for an exemption under clause (iii) of the first proviso to section 3(1) of the Entry Tax Act, it was necessary that the particular transaction was liable to additional tax, but the coal in the present case was included under the declared goods and was liable to a tax at the rate of 4 per cent and, therefore, by virtue of clause (b) of section 5-B of the Act, it would be deemed to have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied: (i) ................. (ii) ................ (iii) in respect of goods specified in Schedule II or III if the entry of goods is caused by the purchase of such goods and such purchase transaction or the counter-part sale transaction is liable to additional tax." It is not disputed that the coal was an item of declared goods and that the assessee had caused the entry of coal into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under clause (iii) of first proviso to section 3(1) of the Entry Tax Act. 4.. The Tribunal was apparently wrong in applying the provisions of clause (b) of section 5-B of the Act, because the coal imported by the assessee was not subjected to tax at the rate of 4 per cent and further because clause (b) of section 5-B of the Act did not speak about the general rate of tax in respect of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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