Declared goods turnover under State sales tax law must follow the State Act, not section 8A of the Central Act.

Coal, as a declared good under the Central Sales Tax Act, remained subject to the sales tax cap in section 15, but the taxable turnover for assessment under the M.P. General Sales Tax Act, 1958 had to be computed under the State Act's own definition of sale price. Section 8A of the Central Sales Tax Act applied only to turnover for the purposes of that Act and could not govern an assessment made under the State Act. The reference was answered accordingly, confirming that turnover under the M.P. Act could not be determined by invoking section 8A of the Central Act.

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Issues: Whether, for levy of sales tax under the M.P. General Sales Tax Act, 1958 on coal, the taxable turnover had to be computed by applying section 8A of the Central Sales Tax Act, 1956, and whether section 15 of the Central Sales Tax Act, 1956 imposed any restriction requiring such computation.

Analysis: Coal was a declared good under section 14 of the Central Sales Tax Act, 1956, and section 15 of that Act restricted the rate of tax on declared goods to 4 per cent of the sale price. The assessment in question was made under the M.P. General Sales Tax Act, 1958, under which the expression sale price was separately defined. Since the levy and assessment were under the State Act, the sale price had to be determined according to that Act. Section 8A of the Central Sales Tax Act, 1956 applies only for determining turnover for the purposes of that Act and could not govern an assessment made under the M.P. General Sales Tax Act, 1958.

Conclusion: The reference was answered in the affirmative, holding that section 8A of the Central Sales Tax Act, 1956 could not be invoked for determining turnover under the M.P. General Sales Tax Act, 1958, and the turnover had to be computed under the State Act.

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