https://www.taxtmi.com/caselaws?id=156316 Tax-paid motor spirit stock held on the repeal date could not be subjected again to levy under the M.P. General Sales Tax Act, 1958, for sales on or after 1 August 1972, and the exemption was claimable under the statutory scheme preserved by section 54. The Court also held that an isolated sale of a second-hand car by a dealer in motor spirit and lubricants did not fall within the dealer's "business" for gross turnover purposes. The reference was answered in favour of the dealer, confirming exemption for the motor spirit stock and excluding the car sale from business turnover. en-us Wed, 28 Jan 1987 00:00:00 +0530 Tue, 17 Sep 2013 18:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156316 Tax-paid motor spirit stock held on the repeal date could not be subjected again to levy under the M.P. General Sales Tax Act, 1958, for sales on or after 1 August 1972, and the exemption was claimable under the statutory scheme preserved by section 54. The Court also held that an isolated sale of a second-hand car by a dealer in motor spirit and lubricants did not fall within the dealer's "business" for gross turnover purposes. The reference was answered in favour of the dealer, confirming exemption for the motor spirit stock and excluding the car sale from business turnover. Case-Laws VAT and Sales Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156316