1985 (9) TMI 335

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....1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore), M.C.C. No. 28 of 1984 (Commissioner of Sales Tax v. Malwa Vanaspati & Chemicals Co. Ltd., Indore) and M.C.C. No. 353 of 1985 (Commissioner of Sales Tax, M.P., Indore v. Bharat Commerce & Industries Ltd., Nagda) as all these petitions arise between the same parties except M/s. Bharat Commerce & Industries Ltd. and common questions of law are involved in these cases. 2.. These reference applications have been filed by the Commissioner of Sales Tax under section 44(2) of the M.P. General Sales Tax Act, 1958 as the Tribunal (Board of Revenue) has rejected the applications filed by the petitioners under section 44(1) of the said Act whereby they have declined to....

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..... In these petitions we are concerned for the relevant years 1962 to 1969. 4.. The Tribunal by its order passed on 20th October, 1982 in all these cases has given the necessary details regarding the gross turnover of the respondentassessee, the amount of tax assessed and the penalty levied under section 8(2), section 17(3) and section 43 of the Act. The account books of the assessee showed purchases of imported raw materials and purchases of raw materials at the concessional rate on form XII-A. The accounts also showed the quantum of sale of the oil outside the State and the rest of the turnover which related to sale either in the State of M.P. or in the course of inter-State sales. The assessee had claimed before the assessing authority....

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.... on findings of fact. Hence these references. 8.. We have not stated the contents of these references in details as facts regarding sale and purchase as also their quantum is not disputed. The learned Advocate-General, Shri A.M. Mathur, frankly submitted that the questions raised in these references have already been answered in favour of the assessee and against the department by two Division Bench decisions of this Court reported in (1) [1986] 62 STC 314 (App.); [1983] 16 VKN 165 (Raysinet Kemical Company v. State of M.P.) and (2) [1986] 62 STC 299; [1985] 18 VKN 230 (Commissioner of Sales Tax, M.P. v. Gwalior Oil Mills, Indore) wherein it has been held that it is a trite law that to establish the entitlement for exemption from tax, th....