1997 (11) TMI 461

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....s, With him), for the appellants.   K.N. Shukla, Senior Advocate (Ashok Kumar Singh And SiKi agnihotri, Advocates, With him) , for the Respondent No. 1 (State of Madhya Pradesh).   T.Harsish Kumar and V.Krishnamurti, Advocates, for the respondent No. 4,(State of Tamli Nadu).   S.V. Deshpande, Advocate, for respondent No. 6 ( Cement Corporation of Indian).   ----------------....

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....adhya Pradesh-the State of Tamil Nadu had imposed sales tax under the Central Sales Tax Act, 1956, on the ground that the transactions were inter-State sales; and (ii) that the provisions of sections 2(n)(ii), 2(r), 2(t) and 5 of the Act were ultra vires the State Legislature since they contravened the provisions of the Central Sales Tax Act, 1956, and entry 92-A of List I of Schedule VII to the C....

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.... of them. Likewise is section 5 of the Madhya Pradesh General Sales Tax Act, 1958. This appears to be only a device on the part of the petitioner to approach this Court instead of approaching the authorities created under the statute. Since we are satisfied that the challenge to the validity of the aforesaid provisions does not warrant interference there is no merit in this petition. 3.. So far a....

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....tax for the same transaction from them and therefore they are not liable to pay the State sales tax to State of M.P. for the same transaction and therefore, the assessment made by the authorities of the State of M.P. would be liable to be set aside, we find that as the appellants themselves have gone in appeal before the Appellate Commissioner of Sales Tax, till that appeal is decided it is just a....