1987 (1) TMI 480

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....erence has been made under section 44 of the M.P. General Sales Tax Act, 1958, by the Tribunal (Board of Revenue) to answer the following questions of law: "(1) Whether, in the facts and circumstances of the case, the sales of the stock of motor spirit which has suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (Act No. 4 of 1958) will be exempt from the levy o....

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....t and lubricants. It had purchased certain quantities of motor spirit from wholesale dealers after payment of tax under the Madhya Pradesh Sales of Motor Spirit and Lubricants Taxation Act, 1957 and these were in stock on August 1, 1972. Tax on motor spirit was payable under the said Act by the wholesaler and this was recovered from the retail seller when the goods were transferred. The non-applic....

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....set of questions were answered by this Court in Commissioner of Sales Tax v. Chhogalal and Sons [1984] 55 STC 200; [1983] 16 VKN 311 and approved in Commissioner of Sales Tax v. Mandla Petroleum Agencies [1986] 19 VKN 308, wherein it has been held: "The sale of the stock of the motor spirit which has suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957, will be ex....