1980 (4) TMI 292

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....under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, made by the Sales Tax Appellate Tribunal, referring for our answer the following question of law: "Whether or not, on the facts and circumstances of the case and in view of section 15 of the Central Sales Tax Act, the assessee is liable to pay sales tax in respect of declared goods which he had purchased from a registered deale....

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....evied at more than one stage. 3.. The argument of the learned counsel for the assessee is that as the registered dealer from whom the assessee purchased the goods without furnishing any declaration in the prescribed form was liable to pay the tax, it is not liable to pay the tax in selling the goods to the consumers. "Taxable turnover" is defined in section 2(r) of the State Act. In determining....

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....goods for manufacture or for resale outside the. State. Referring to this provision the Supreme Court in Bhawani Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 (SC) observed that in Madhya Pradesh the tax on declared goods is leviable at the stage when the purchase is by a consumer or a manufacturer. Having regard to the scheme of the Madhya Pradesh Act, it cannot be said that the stage at....

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.... part of the sale price to the selling dealer from whom it 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. 4.. For the reasons given above,....