1980 (3) TMI 245

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....ction 44 of the Madhya Pradesh General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court: "In the facts and circumstances of the case, having regard to the provisions of section 8, sub-section (1), of the M.P. General Sales Tax Act, 1958, and rule 20, sub-rule (4), of the Rules made thereunder, as the sub-section and the sub-rule were d....

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....original assessment order was passed on 30th July, 1964. It was subsequently found that the assessee had submitted declarations in form XII-A for sale of oil-seeds worth Rs. 1,82,761 to two dealers in whose registration certificates oil-seeds were not entered as raw materials. The case was, therefore, reopened under section 19(1) and instead of the concessional rate of 1 per cent on this transacti....

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....Commissioner of Sales Tax, Madhya Pradesh v. Lalloobhai B. Patel & Co. Ltd.[1979] 43 S.T.C. 146 (F.B.); 1978 M.P.L.J. 806 (F.B.). In that case, it was held as follows: "The selling dealer will be entitled to the concessional rate only when he strictly complies with the provisions of law in that behalf. The language of section 8(1), M.P. General Sales Tax Act, shows that the concessional rate is....