1987 (11) TMI 367

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....N.D. OJHA, C.J.-The petitioner is a dealer registered under the M.P. General Sales Tax Act, 1958, and the Central Sales Tax Act, 1956. It carries on business of inter-State trade in grains. For the Diwali years 1968-69, 1969-70 and 1970-71, it claimed exemption from sales tax in respect of subsequent sales, as contemplated by sub-section (2) of section 6 of the Central Sales Tax Act. In regard to ....

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....shed in the present writ petition. 3.. Having heard learned counsel for the parties, we are of the opinion that the impugned orders, in so far as they refused exemption to the petitioner with regard to those transactions where neither declaration in form No. E-I, nor declaration in form No. C was produced, are correct and no exception can be taken. However, these orders with regard to such tran....