1989 (4) TMI 299

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....tax at 10 per cent under Notification No. 913-1358-V-ST, dated 4th March, 1976 and not under Notification No. 4215-6527-V-ST-76, dated 3rd December, 1976 and whether the Board of Revenue was justified in holding that the rate of turnover tax under section 7-B of the Act on pick-up vans and mini-buses would be 10 per cent and not 0.25 per cent under Notification No. 4217-6527-V-ST-76, dated 3rd December, 1976? (ii) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in remanding the case for examining the break up of the sale price in order to ascertain whether turnover tax had been collected by the applicant specially when his books of accounts and sample bills produced did not reveal that the turnover....

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....d the matter to the Additional Commissioner for deciding the question of liability of the assessee to pay turnover tax afresh in the light of the directions given by the Board. Aggrieved by the order passed by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid questions of law have been referred to this Court for its opinion. 3.. Now as regards question No. (i), before we proceed to answer that question, it is necessary to refer to the two relevant notifications which are as under: "Notification No. 913-1358-V-ST, dated 4th March, 1976. In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exemp....

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....------------------------------------- Trucks and buses including 9 per cent. From the date of publication their chassis and bodies. of this notification in the 'Madhya Pradesh Gazette', to 30th November, 1977 (both days inclusive)." ------------------------------------------------------------------------ The contention advanced on behalf of the assessee was that as the rate of tax on trucks and buses has been reduced to 9 per cent by notification dated 3rd December, 1976, it is that rate that should be held to be applicable to mini-buses and pick-up vans. 4.. From a perusal of the notification dated 4th March, 1976, it is clear that mini-buses and pick-up vans are specifically referred to in that notification, but in the notific....