9911796707
TMI Blog1996 (2) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... 20-B of the Madhya Pradesh General Sales Tax Rules, 1959 are no bar for the operation of section 7(2) of the Madhya Pradesh General Sales Tax Act, 1958 for levy of purchase tax at concessional rates?" 2.. Facts lie in a narrow compass. The non-applicant assessee is a dealer registered under the Act. It carries on the business of hot dip galvanizing on job contract basis. During the course of business, the non-applicant assessee entered into job-work agreement whereby it undertook to galvanize materials belonging to other parties on contract basis. It neither purchased the goods nor sold them. It only received galvanizing charges (annexure R-1). For the assessment period October 28, 1979 to October 27, 1980 (under the Act as also under E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal. The applicant then filed this application under section 44(2) of the Act. 3.. We have heard Shri Piyush Mathur, learned Deputy Government Advocate for the applicant and Shri S.R. Kochatta, learned counsel for the nonapplicant. 4.. The Tribunal allowed the appeals in the undernoted terms: "In view of the foregoing discussions, all the appeals are allowed. The cases are hereby remanded to the assessing officer for making fresh assessment. The raw material and incidental goods consumed by the appellant for manufacture of zinc coated nuts and bolts should be assessed at concessional rates applicable under the Act or Entry Tax Act, as the case may be. The orders of the lower authorities are hereby set aside." The Referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh Sales Tax (Central) Rules, 1957 is not necessary for claiming exemption under section 6(2) of the Central Sales Tax Act, 1956. The proposed question and the contentions of the learned counsel for the department being against accepted legal principle, to make a reference to the honourable High Court is not necessary." 5.The counsel for the applicant was unable to show any invalidity or infirmity in the approach or in the eventual conclusion. The rules are meant only for carrying out the purposes of the Act. No rule can control the section of the Act. The provision contained in the Act is to be given full play and the rights and liabilities of the parties have to be regulated on the basis of the relevant provisions. So viewed, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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