1980 (11) TMI 148

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....so govern the disposal of M.C.C. No. 98 of 1978.   2.. By this reference under section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter referred to as 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, the supply of foodgrains to the Food Corporation of India under the....

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....from unregistered dealers, which were supplied to the Food Corporation of India, was liable to purchase tax under the provisions of section 7(1) of the Act. The appeals preferred by the assessee before the Appellate Assistant Commissioner were rejected. The assessee then filed further appeals before the Board of Revenue. It was contended on behalf of the assessee that the levy of purchase tax was ....

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.... dealers and supplied under the Foodgrains Levy Orders to the Food Corporation of India from time to time is exigible to purchase tax under section 7 of the Act?" This question was answered by this Court in favour of the department and it was held that the provisions of section 7 of the Act were attracted and that the dealers were liable to levy of purchase tax. 5.. The learned counsel for the ....