1996 (2) TMI 503

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....ribunal (Board of Revenue) has stated the case and referred the undernoted question of law under section 44(1) of the M.P. General Sales Tax Act, 1958, for our opinion in connection with the order passed by the Tribunal on August 16, 1989, in Appeal No. 106-PBR/87: "Whether on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that the levy of purchase t....

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.... that the applicant used the explosives as raw material. The applicant also purchased materials worth Rs. 19,300 for repairs and maintenance of hutment and staff quarters. The purchase price was subjected to purchase tax under section 7 of the Act. Copy of the order in Assessment Case No. 27/82 is at annexure B. The assessee filed the First Appeal No. 105/86 which was rejected on January 7, 1987 (....

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....vocate appeared for the non-applicant-department. 4.. Normally we would have dismissed this reference application in default of appearance of the assessee, but as we find that the question as proposed and projected stands answered by the decision of this Court reported in [1990] 76 STC 475; (1989) 9 CTJ 586 (Perfect Pottery Co. Ltd. v. Commissioner of Sales Tax), we have elected to consider the r....

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....y of construction is a condition precedent not only for starting business of manufacture or its expansion but also for continuance of business of manufacture and such activity of construction cannot be said to be the business of the assessee so as to make him liable to pay the tax on purchase of building material used in such building activity. This Court, then held that no purchase tax was leviab....