2002 (6) TMI 580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- - -<br>CST, VAT & Sales Tax<br>-<br>DEEPAK VEA RM AND JAIN N.K. , JJ. Heard. 2.. This reference under section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) is made at the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... answered by a division Bench decision of this Court in Commissioner of Sales Tax, M.P. v. Akshya Industries [1996] 29 VKN 142 wherein it is held that the assessee is not liable to pay penalty under s....