1983 (3) TMI 239

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....er section 44 of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act") the Board of Revenue, Madhya Pradesh, Gwalior, on a direction made by this Court has referred the following question of the law for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in arriving at the decision that there was no sale of....

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.... price paid by him to the registered dealer should be deducted under section 2(r)(ii) of the Act. The assessing authority held that the stone metal (gitti) was not purchased by the assessee from M/s. Govindram Hanuman Prasad but the assessee was granted a right to quarry the stone metal (gitti) by Govindram Hanuman Prasad on payment of royalty. The deduction claimed by the assessee was, therefore,....

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....aler under the Act. It is also not in dispute that the assessee obtained the stone metal (gitti) from Govindram Hanuman Prasad by paying him a sum of Rs. 7,930. The Tribunal held that it was not a sale of stone metal (gitti) by Govindram Hanuman Prasad to the assessee because the assessee did not pay the price but paid royalty for the goods taken delivery of by the assessee from quarries. The Trib....

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....ndram Hanuman Prasad to the assessee. The assessee was also required to pay royalty on behalf of Govindram Hanuman Prasad. In the circumstances the property in goods which belonged to Govindram Hanuman Prasad passed on to the assessee for consideration and the transaction between the two parties was a transaction of sale and nothing else. 6.. It is not disputed that if the assessee purchased th....