1982 (1) TMI 182

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.... Central Act, furnishing a declaration in form C from the purchasing dealer, as laid down in rule 8-D of the M.P. Sales Tax (Central) Rules, 1957, is not necessary and only form E-1 is sufficient to grant exemption for subsequent sale under the Central Act?" 2.. The material facts giving rise to this reference briefly are as follows: The assessee was assessed to sales tax for the year 1963-64. The claim of the assessee for exemption under section 6(2) of the Central Sales Tax Act was disallowed by the assessing authority and the appeal preferred by the assessee against that order was dismissed. That claim of the assessee was, however, upheld in the second appeal preferred by him before the Board. Hence at the instance of the department, th....

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....nces of the case, parties shall bear their own costs of this reference. Appendix [The judgment of the Division Bench of the Madhya Pradesh High Court (Indore Bench) consisting of G.G. SOHANI and R.K. VIJAYVARGIYA, JJ., in Commissioner of Sales Tax, M.P. v. Prakash Oil Mills (M.C.C. No. 328 of 1976 decided on 14th January, 1980) is printed below: ] COMMISSIONER OF SALES TAX, M.P.V. PRAKASH OIL MILLS The judgment of the Court was delivered by VIJAYVARGIYA, J.-By this reference under section 44 of the M.P. General Sales Tax Act, 1958, the Board of Revenue, Madhya Pradesh, Gwalior, has referred the following question of law for the opinion of this Court: "Whether for purposes of section 6(2) of the Central Sales Tax Act, it is sufficient....