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TMI Blog2004 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee under section 70(2) of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 seeking a direction to the Madhya Pradesh Commercial Tax Tribunal to state the case and refer the following substantial questions of law to this court: "(a) Whether in the circumstances of the case and the fact that the cement was purchased from Madhya Pradesh Electricity Board, which was a registered dealer and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Madhya Pradesh Electricity Board ("Board" for short). The Board was a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958. Under section 6(1) read with Entry No. 19 of Part III of Schedule II to the MPGST Act, 1958, the rate of tax in regard to sale of cement was 12 per cent. By virtue of a notification dated April 1, 1986 issued by the State Government, the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1958 at the full rate of tax which was paid by the Board. The claim was rejected by the Assessing Authority and decision of the Assessing Authority was affirmed in first and second appeals. Thereafter the assessee approached the Tribunal for making a reference under section 70(1) of the Madhya Pradesh Commercial Tax Act, 1994. The said applications seeking reference have been dismissed by comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of such goods at full rate mentioned in column (3) of Schedule II. Therefore, apparently it cannot be said that the tax paid in excess of 4.5 per cent is paid under section 14A and not under section 6(1) of the MPGST Act, 1958. The effect of section 14A of the MPGST Act, 1958 is that on contravention by the registered dealer, he becomes liable to pay the full rate of tax under section 6(1) plus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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