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<h1>Court directs Tribunal to refer questions on exemption for inter-State sale of pulses and claim disallowance under Central Sales Tax Act</h1> The Court allowed the applicant's application, directing the Tribunal to refer the questions of law regarding the entitlement to exemption for inter-State ... - Issues:1. Entitlement to exemption for inter-State sale of pulses under a specific notification.2. Confirmation of disallowance of claim under section 6(2) of the Central Sales Tax Act.Detailed Analysis:Issue 1: Entitlement to exemption for inter-State sale of pulsesThe applicant-assessee, a registered dealer under the M.P. General Sales Tax Act and the Central Sales Tax Act, sought a reference from the Tribunal regarding the exemption for inter-State sales of pulses. The applicant contended that the pulses were purchased with full tax payment and thus qualified for exemption under a specific notification issued by the State Government. The assessing authority disallowed the exemption for quantities without submitted C forms and also disallowed a portion of subsequent sales. The Appellate Tribunal upheld the disallowance, stating that the applicant failed to prove the pulses were tax-paid, despite no dispute from the assessing authority. The Court found that the issue of entitlement to exemption indeed arose from the Tribunal's order, leading to the direction for the Tribunal to refer the question for the Court's opinion.Issue 2: Disallowance of claim under section 6(2) of the Central Sales Tax ActThe applicant also challenged the disallowance of a claim under section 6(2) of the Central Sales Tax Act before the Tribunal. The assessing authority had estimated and disallowed a portion of the sales amount on an ad hoc basis. The Appellate Tribunal confirmed this disallowance. The applicant filed an application requesting the Tribunal to refer this issue as well. Upon review, the Court found that the question of whether the disallowance under section 6(2) was justified did indeed arise from the Tribunal's order. Consequently, the Court directed the Tribunal to refer this question for the Court's opinion.In conclusion, the Court allowed the applicant's application, directing the Tribunal to refer the questions of law regarding the entitlement to exemption for inter-State sale of pulses and the disallowance of claim under section 6(2) of the Central Sales Tax Act for the Court's opinion.
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