1998 (7) TMI 673

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..... hat sections 6(2), 8(2), 8(1)(c), 7AA and 19(1) of the M.P. General Sales Tax Act, 1958 may be declared ultra vires the Constitution. It is also prayed that the petitioner may be held entitled to set-off of an amount of Rs. 6,98,676. 2.. Brief facts giving rise to this writ petition are that the petitioner is a public limited company with its registered office at 121, Maharshi Karve Road, Bombay. .....

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..... te authority also confirmed the orders of the assessment. 3.. Shri Nema, Senior Advocate appearing for the petitioner did not press the validity part of the aforesaid provision, therefore we need not dilate on that aspect. However, the learned counsel only submitted that the petitioner is entitled to set-off of additional tax under section 8(2) of the Act. Shri Nema, learned counsel, denied the .....

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..... d in clause (a) of sub-section (2) of section 6 of the Act and the proviso thereto. The petitioner holds a recognition certificate under section 16-C of the Act. It was submitted by the learned counsel for the respondents that since the petitioner holds certificate of recognition under section 16-C of the Act, therefore benefit of section 8(1) is not available to the petitioner. 4.. We have consi .....

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..... reason of his having already availed the same. In any case, notwithstanding the fact that the assessee has certificate of recognition under section 16-C of the Act and has not availed the concession on the goods purchased by him required for manufacture as per Schedule II, in that case, he cannot be denied the benefit of section 8(1) of the Act. But it depends upon the question of fact whether t .....

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..... tion of additional tax is concerned, that matter is no more res integra since no argument has been raised before us in this regard and as such, this question need not be gone into. The authorities are directed to re-examine the matter in the light of observations made above. The petition is accordingly disposed of. There shall be no order as to cost. Petition disposed of accordingly.
Case la .....

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