1980 (2) TMI 248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent as well as non-resident company and if not then in what capacity?"   2. The facts giving rise to this reference as set out in the statement of the case are as follows: The applicant dealt in lubricants, kerosene, etc., and it had its registered place of business at Mhow and branches at Indore, Ujjain, Ratlam and Gwalior in the erstwhile State of Madhya Bharat. The applicant sold goods ex-stock at the aforesaid places of business in the State of Madhya Bharat. These transactions were recorded in the account books of these places and the sales were intra-state sales in Madhya Bharat. The applicant had permission to file a consolidated return for all the sales effected by it in Madhya Bharat. The applicant also supplied goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 STC 133 (SC). In view of the later judgment of the Supreme Court in the case of Bengal Immunity Co. Ltd. v. State of Bihar [1955] 6 STC 446 (SC) they were inter-state sales in the State of Madhya Bharat but were also in the course of inter-State trade and commerce hit by article 286(2) of the Constitution. 3.. In view of the earlier judgment of the Supreme Court in the United Motors' case [1953] 4 STC 133 (SC), the State of Madhya Bharat had created a nonresident circle for registration and licensing of non-resident dealers supplying goods by actual delivery in Madhya Bharat for eventual consumption therein. The non-resident dealers liable to tax on such transactions were assessable by the Sales Tax Officer, Non-resident Circle, wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 12(2) of the Act to the Additional Commissioner of Sales Tax, Indore. These revisions were dismissed. At the instance of the applicant, the Commissioner of Sales Tax, M. P., has referred the aforesaid question of law for the opinion of this Court. 5.. The learned counsel for the applicant contended that the second category of sales referred to above were sales in the course of inter-State trade and were not liable to tax at all and that the period for which the applicant was assessed was not covered by the Sales Tax Laws Validation Act and therefore, the assessments made were contrary to law. He also submitted that if the statement of the case was not complete supplementary statement of the case may be called for. We are afraid the co....