1989 (4) TMI 297

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....nt in this case shall also govern the disposal of M.C.C. Nos. 411/86, 412/86 and 413/86, as common questions of law are involved in these cases. 2.. By this reference under section 44(1) of the M.P. General Sales Tax Act, 1958, the Board of Revenue has referred the following questions of law to this Court for its opinion: (i) Whether in the facts and circumstances of the case, the Tribunal w....

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.... and not "consumption"? 3.. The material facts giving rise to these references, briefly, are as follows: The assessee is a Government undertaking. It was assessed to tax under the provisions of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as "the Act "). The contention of the assessee was that entry tax could not be levied on the assessee as the g....

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....tly allowed the appeal preferred by the assessee. Aggrieved by the order passed by the Board of Revenue, both the assessee as well as the department sought references. That is how question No. 1 has been referred at the instance of the department, while question No. 2 has been referred at the instance of the assessee. 4.. To answer question No. 2, it is necessary to refer to the relevant provis....

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....rein, or that the said goods are for use as raw material or as packing material or in the execution of works contract, but not for sale therein. Mere consumption would not attract the levy of tax as held by the Board. Entry of the goods in question should have been effected either for consumption as raw material or for use as raw material. The Tribunal, therefore, was not justified in holding t....