https://www.taxtmi.com/caselaws?id=158230 Tax-paid goods under the Madhya Pradesh General Sales Tax Act, 1958 are purchases from a registered dealer, and such sales are excluded from taxable turnover. The document states that the issue whether deduction remains available when the selling dealer's registration is later cancelled, or the dealer is alleged to be bogus or fictitious, is a question of law rather than a mere question of fact. It also notes that where co-equal Benches have taken different views on the same point, the matter should be referred to a larger Bench under the applicable rules. Accordingly, the assessee's claim required reference of the legal questions for opinion. en-us Wed, 13 Dec 1995 00:00:00 +0530 Fri, 18 Oct 2013 14:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158230 Tax-paid goods under the Madhya Pradesh General Sales Tax Act, 1958 are purchases from a registered dealer, and such sales are excluded from taxable turnover. The document states that the issue whether deduction remains available when the selling dealer's registration is later cancelled, or the dealer is alleged to be bogus or fictitious, is a question of law rather than a mere question of fact. It also notes that where co-equal Benches have taken different views on the same point, the matter should be referred to a larger Bench under the applicable rules. Accordingly, the assessee's claim required reference of the legal questions for opinion. Case-Laws VAT and Sales Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158230