1988 (8) TMI 399

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....is an application by the applicant-assessee firm, a registered dealer under the M.P. General Sales Tax Act, 1958 as also under the Central Sales Tax Act, 1956 for requiring the Tribunal to make a reference under section 44(2) of the M.P. General Sales Tax Act read with section 9(2) of the Central Sales Tax Act of the questions proposed in the application as arising out of the order of the Tribunal....

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....ing authority by its assessment order dated 14th October, 1982 disallowed the claim of exemption under the aforesaid notification issued under section 8(5) of the Central Sales Tax Act in respect of the quantity for which C forms were not submitted. The assessee had also claimed subsequent sales of poppy (ROSTA) to the tune of Rs. 51,19,075 in the course of inter-State trade covered under section ....

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....ing authority had not disputed this position and had never called upon the assessee to support the fact that the pulses were tax-paid. The learned Tribunal also confirmed the disallowance of claim under section 6(2) of the Act. The applicant-assessee, thereupon, filed an application before the Tribunal under section 9(2) of the Central Sales Tax Act read with section 44(1) of the M.P. General Sale....