1998 (7) TMI 673

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this writ petition has prayed that sections 6(2), 8(2), 8(1)(c), 7AA and 19(1) of the M.P. General Sales Tax Act, 1958 may be declared ultra vires the Constitution. It is also prayed that the petitioner may be held entitled to set-off of an amount of Rs. 6,98,676. 2.. Brief facts giving rise to this writ petition are that the petitioner is a public limited company with its registered office at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er and ultimately, second appellate authority also confirmed the orders of the assessment.   3.. Shri Nema, Senior Advocate appearing for the petitioner did not press the validity part of the aforesaid provision, therefore we need not dilate on that aspect. However, the learned counsel only submitted that the petitioner is entitled to set-off of additional tax under section 8(2) of the Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bjected to tax at concessional rate as specified in clause (a) of sub-section (2) of section 6 of the Act and the proviso thereto. The petitioner holds a recognition certificate under section 16-C of the Act. It was submitted by the learned counsel for the respondents that since the petitioner holds certificate of recognition under section 16-C of the Act, therefore benefit of section 8(1) is not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(1) of the Act will not be available to him for the reason of his having already availed the same. In any case, notwithstanding the fact that the assessee has certificate of recognition under section 16-C of the Act and has not availed the concession on the goods purchased by him required for manufacture as per Schedule II, in that case, he cannot be denied the benefit of section 8(1) of the Ac....