1983 (7) TMI 293

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....ose of Misc. Civil Case No. 227 of 1982 (Commissioner of Sales Tax, M.P. v. Bhandari Crosfields Ltd., Indore). 2.. By these references under section 44(1) of the M.P. General Sales Tax Act, 1958 (for short "the Act") the Board of M.P., Gwalior has referred the following question of law for the opinion of this Court: "Whether under the facts and circumstances of the case, where the dealer mad....

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....deduction of certain sales on the ground that the sales of cattle feed and poultry feed made by it were not exigible to tax because cattle feed and poultry feed fell within the purview of fodder which was exempt from tax. The assessing authority held that since in the previous year the exemption claimed by the assessee was disallowed by claiming the said deduction the assessee furnished a false re....

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....epartment the aforesaid question of law has been referred by the Tribunal to this Court for its opinion. 4.. We have heard the learned counsel for the parties. The Tribunal has held that the assessee truly disclosed the sales made by it and therefore it cannot be held that it furnished false returns merely because it claimed exemption on certain sales on the ground that they were not exigible t....