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TMI Blog1995 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 1230-878-V-ST, dated March 28, 1968?" 2.. The respondent, M/s. National Enterprises, Shahdol, is a dealer in motor cycles, spare parts of coal tubs. They were assessed to sales tax for the period from April 1, 1980 to March 31, 1981 by the Sales Tax Officer, Shahdol, vide his order dated October 30, 1982. Being aggrieved by the aforesaid order, the respondent filed first appeal before the Appellate Deputy Commissioner of Sales Tax, Satna, who rejected the appeal and upheld the demand. Aggrieved against this, the respondent/dealer filed a second appeal before the Tribunal and the Tribunal by its order, dated January 28, 1985, accepted the appeal of the assessee/dealer and observed that by virtue of the Notification No. 1230-878V-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich exemption is granted of tax (1) (2) (3) (4) Machinery, plant tools, spare parts and accessories thereof. (1-4-1969). One per cent 1st From 1st April, 1968 to 19th June, 1974. When sold by a dealer registered under the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), to another such dealer against a declaration in writing in the appended form that the goods sold are purchased for use by him in the manufacture or processing inside the State of Madhya Pradesh of good for sale. " There is an appendix which is a declaration reads as under: "APPENDIX Declaration I..........a dealer holding registration certificate No.......under the Madhya Pradesh General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer. It is an admitted fact that this item, i.e., coal tubs has been included in the certificate of registration and a declaration in the appendix has been given by the purchasing dealer to the assessee and assessee has charged the concessional rate of 2 per cent, then the responsibility of the selling dealer is over. The selling dealer is not responsible for anything that whether this item like coal tubs will be part of the machinery, plant, tools, spare parts and accessories thereof because he has sold these goods at the concessional rate on the basis of the declaration given by the purchasing dealer. Therefore, the responsibility of the selling dealer is over on the basis of the declaration given by the purchasing dealer that he is en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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