1995 (1) TMI 326

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....d by the State of Madhya Pradesh under section 44(2) of the M.P. General Sales Tax Act, 1958 (for short, "the Act"), to direct the Appellate Tribunal (Board of Revenue), to make a reference on the question of law arising out of the proceedings before the statutory authorities. 2.. First respondent is a dealer registered under the Act. The relevant period of assessment is November 12, 1977 to Oc....

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....rovision for set-off of turnover tax paid. Rule 20-A was made prescribing the conditions to be satisfied for granting set-off. Two changes brought about in the Act by amendment with effect from May 1, 1977 are relevant. One is the deletion of provision for set-off. The other is the redesignation of turnover tax as surcharge. However, rule 20-A of the Rules was not deleted or amended. The Board of ....