9911796707
TMI Blog1995 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... cast iron spun pipes for the calendar year 1980. It was assessed by the Additional Assistant Commissioner, Ujjain in Case No. 79/801 (entry tax) by order dated October 31, 1983. The assessee imported machinery and spare parts worth Rs. 26,60,950. The Additional Assistant Commissioner, Ujjain, levied entry tax on this amount at the rate of 1 per cent (annexure P/1). The assessee preferred an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, the assessee has applied to this Court under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. 2.. On September 3, 1987, this Court had directed issuance of show cause notice to the respondent to show cause as to why the application be not allowed. 3.. We have heard Shri L.P. Bhargava, learned Senior Counsel with Shri S.R. Bhargava for the assessee/petitioner and Shri Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erting 'or incidental goods' does not make the taxability of the goods imported any different. In the present case the assessee never contended that the machineries and parts known as 'incidental goods' imported from outside Madhya Pradesh are not consumed by him. It is not disputed that the machineries and arts thereof imported by the assessee are either consumed or used by the assessee. The word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used to replace old parts can be said to be used and consumed. The entire question veers round the position of the real meaning of the words "consumed" and "used". In our view, what is the real meaning of these words and whether these words can be assigned parallel meanings are manifestly the questions of law. On answer to these questions depends resolution of further controversy whether the entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act the words consumption or use as raw material have wider meaning and includes use of machinery and stores?" 8. Accordingly, we, under section 44(3) of the M.P. General Sales Tax Act, 1958, require the Tribunal to state the case and refer it for our answer. 9.. A copy of this order under the signature of the Registrar of this Court shall be forwarded to the Tribunal for compliance. 10.. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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