1980 (12) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er section 44 of the M.P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, sale of paints to the M.P. Electricity Board for Rs. 61,506 was eligible for the concessional rate of tax provided under Notification No. 2371/1315-V-ST dated 19t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the assessee was dismissed. On second appeal, the Board of Revenue, however, upheld the contention of the assessee. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion.   3.. Now, under section 12 of the Act, the State Government is authorised to grant exemption and by the notification dated 19th June, 1965, the S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st a declaration in writing in the appended form that the goods sold are purchased for use by it in the distribution of such energy for sale." In the instant case, the declaration was furnished on behalf of the M.P. Electricity Board that the Electricity Board had purchased paints from the petitioner for use in the distribution of electrical energy for sale. The learned Member of the Board of R....