1994 (1) TMI 251

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....The petitioner was assessed by the Regional Assistant Commissioner of Sales Tax, Bhopal, on the sale of Rs. 54,40,391 for the assessment year April 1, 1972 to March 31, 1973 on account of sale of 40 K-7 Hanomag tractors to the Department of Agriculture of the State of Madhya Pradesh. According to the petitioner the Department of Agriculture of Government of Madhya Pradesh had originally placed an indent with the Director-General of Supplies and Disposals, Government of India, for import of 80 K-7 Hanomag tractors. The Government of India in its discretion had allotted 50 tractors to the State Government and they were imported from West Germany. As there was no budgetary provision for the purchase of tractors with the Department of Agricultu....

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....ar 1972-73 and consider the tax liability on an amount of Rs. 54,40,391.63 being the sale price of 40 tractors sold by the petitioner to the Agriculture Department in that year." 2.. The petitioner has sought reference on the following two questions: (1) Whether, on the facts and circumstances of the case, the Board of Revenue was justified in holding that the transfer of K-7 Hanomag tractors of Rs. 54,40,391 constitute the sales of the appellant-corporation when there was no agreement between the parties? (2) Whether, on the facts and circumstances of the case, the Board of Revenue was justified in confirming the taxability of sales of K-7 Hanomag tractors when there was no element of sales and the transfer has been made under statutory....