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TMI Blog1986 (11) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 1230-878-V-ST, dated March 28, 1968 as extended from time to time, would also include 'electrical goods' and whether they are also entitled to the concessional rate of tax." 3.. The material facts giving rise to this reference briefly are as follows: The assessee which is a dealer in electrical goods was assessed to tax under the Act for the relevant assessment year. In connection with sale of certain electrical goods, the assessee claimed concessional rate of tax on that turnover in view of the Notification No. 1230-878-V-ST, dated March 28, 1968. The claim of the assessee was rejected by the assessing authority. The appeal preferred by the assessee before the Deputy Commissioner of Sales Tax was also dismissed. In the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------ (1) (2) (3) (4) ---------------------------------------------------------------------------- Machinery, One per From 1st When sold by a dealer regisplant, tools, cent April, 1968 tered under the Madhya spare parts and to 31st Pradesh General Sales Tax Act, accessories March, 1958 (No. 2 of 1959), to another thereof exclud1969 (Both such dealer against a declaraing all kinds of days inclution in writing in the appended vehicles, spare sive) form that the goods sold are parts and accespurchased for use by him in the sories thereof. manufacture or processing inside. the State of Madhya Pradesh of goods for sale." ---------------------------------------------------------------------------- It was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of actual user of the goods by the purchaser for purposes of applicability of the notification in question. In this connection, we may usefully refer to the following observations of the Supreme Court in Chunni Lal Parshadi Lal v. Commissioner of Sales Tax [1986] 62 STC 112; 1986 Cur TJ 292: "The genuineness of the certificate and declaration may be examined by the taxing authority but not the correctness or the truthfulness of the statements. The sales tax authorities can examine whether certificate is 'farzi' or not, or if there was any collusion on the part of selling dealer-but not beyond-i.e., how the purchasing dealer has dealt with the goods. If in an appropriate case it could be established that the certificates were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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