9911796707
TMI Blog1995 (11) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... er under section 44 of the M.P. General Sales Tax Act (for short, "the Act"), the Tribunal (Board of Revenue) referred the undernoted question of law for answer arising out of the order dated August 8, 1986 passed by the Tribunal in second appeal No. 92-III of 1986. "Whether, under the facts and circumstances of the case, the Matador purchased by the dealer from unregistered dealer and sold after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er who had purchased the same from the registered dealer M/s. Mehta Motors, Indore after paying the tax. The assessee, thus, contended that the matador was tax-paid goods and no tax was leviable. The contention was not accepted and the sale price was assessed to tax at 10.5 per cent. Penalty of Rs. 1,500 was also imposed under section 19(1) of the Act. The copy of the order is annexure 2. The firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by such dealer from a registered dealer inside the State of Madhya Pradesh within the meaning of section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956) except the goods the sale whereof by such registered dealer is exempted in whole from the payment of tax subject to the condition that such exemption is available only to such registered dealer." 5.. It is, thus, clear that it is essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as "tax-paid goods". 8.. Accordingly we answer the question in the negative, i.e., against the assessee and in favour of the Revenue. 9.. The question is answered accordingly. A copy of the order shall be sent to the Tribunal under the seal of the High Court and signature of the Registrar in terms of section 44(5) of the Act. 10.. The reference application stands disposed of accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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