1986 (1) TMI 379

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....r, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), has referred the following question to this Court for its opinion under section 44(1) of the Act: "Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the object and preamble of the Central Sales Tax Act, 1956 and section SA there....

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....he Central Act was applicable, its turnover had to be determined as contemplated by section 8A of the Central Act. This plea, however, did not find favour with the authorities below including the Tribunal. At the instance of the assessee, however, the Tribunal has referred the aforesaid question to this Court. 3.. Having heard the learned counsel for the parties, we are of opinion that on the f....

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.... goods where sales tax is assessed under the Central Act that the turnover has to be determined as contemplated by section 8A of the Central Act. Since in the instant case, the sales tax was leviable and assessed under the M.P. Act, section 8A of the Central Act obviously could not be invoked and the turnover had to be determined on the basis of the definition of the said term under the M.P. Act. ....