1981 (2) TMI 226

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.... SOHANI, J.-By this reference under section 44(1) 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, iron sheets purchased by the dealer from registered dealer after payment of tax could not be subjected to tax again in view ....

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....order of assessment was accordingly passed in respect of assessment years 1965-66 and 1966-67. Aggrieved by these orders, the assessee preferred appeals before the Deputy Commissioner of Sales Tax but the appeals were dismissed. On further appeal, the Board held that black corrugated sheets could not be assessed to tax again in view of the provisions of section 15 of the Central Sales Tax Act. Agg....

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....t purchased the goods. As earlier pointed out by us, if the assessee paid the tax as part of the price to the selling dealer, it is itself to be blamed. The sales made by it to the consumers are taxable under the scheme of the State Act and are not hit by the bar contained in section 15 of the Central Act." We respectfully agree with the aforesaid observations. 4.. In view of this decision, ....