1987 (11) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958 (in short "the Act") has referred to this Court the following three questions for its opinion under section 44(1) of the Act: (1) Whether, on the facts and in the circumstances of the case, the appellant was entitled to a deduction under section 2(r)(ii) on account of sales of ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he orders passed by the assessing authority and the first appellate authority, the applicant preferred second appeal before the Tribunal and the Tribunal held that the goods purchased by the applicant were only the resultant scrap from the coaches. The resultant scrap which according to the Tribunal was purchased by the applicant-assessee included iron scrap, aluminium scrap, timber and glass, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t constituted scrap including iron scrap. The applicant had paid sales tax at the time of the purchase of the iron scrap and that iron scrap constituted declared goods under section 14 of the Central Sales Tax Act. There seems to be no doubt that section 15(a) of the Central Sales Tax Act was attracted to the facts of the instant case. At the relevant time, iron scrap was mentioned at sub-clause (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

........................" On a plain reading of section 15(a) of the Central Sales Tax Act, sales tax in respect of goods declared under section 14 thereof cannot be levied at more than one stage. This view finds support from the decision of a Division Bench of the Allahabad High Court in Commissioner, Sales Tax, U.P., Lucknow v. Chokhani Co. [1982] 51 STC 195, as well as a decision of a learned si....