1995 (11) TMI 429

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....ion of the Sales Tax Commissioner under section 44 of the M.P. General Sales Tax Act (for short, "the Act"), the Tribunal (Board of Revenue) referred the undernoted question of law for answer arising out of the order dated August 8, 1986 passed by the Tribunal in second appeal No. 92-III of 1986. "Whether, under the facts and circumstances of the case, the Matador purchased by the dealer from u....

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....ndra Basantilal, an unregistered dealer who had purchased the same from the registered dealer M/s. Mehta Motors, Indore after paying the tax. The assessee, thus, contended that the matador was tax-paid goods and no tax was leviable. The contention was not accepted and the sale price was assessed to tax at 10.5 per cent. Penalty of Rs. 1,500 was also imposed under section 19(1) of the Act. The copy....

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....VI of Schedule II which have been purchased by such dealer from a registered dealer inside the State of Madhya Pradesh within the meaning of section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956) except the goods the sale whereof by such registered dealer is exempted in whole from the payment of tax subject to the condition that such exemption is available only to such registered dealer." &....