TaxTMI 
TaxTMI 
2015 (4) TMI 491
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....he assessee challenging the order dated 19.02.08 passed by the Appellate Deputy Commissioner, Commercial Tax, Jabalpur in Appeal No. 57/07/State. 2. The facts giving rise to this VAT Tax Appeal may briefly be stated thus: Appellant Prakash Metal Craft Industries is a proprietorship concern engaged in the manufacturing and sale of agricultural implements. The Assessing Authority, Assistant Commissioner of Commercial Tax, assessed tax of Rs. 3,29,705/- @ 4.6% on taxable turnover of Rs. 71,67,500/- upon gross turnover of Rs. 3,63,32,501/- under Entry 73 of Part V of Schedule II. This taxable turnover has been determined on account of sale of tractor trolleys which had been sold to the agriculturists through the dealers/distributors. The learn....
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....of this claim, learned counsel for the appellant has relied upon Entry No. I in Schedule I under section 15 of the Madhya Pradesh Commercial Tax Act and notification No. A-3-46-2000/ST-V(52), dated 17-07-2000. The Schedule I effective from 15.03.00 enlists the goods exempted from commercial tax under Section 15 of the Madhya Pradesh Commercial Tax Act. Placing reliance upon the judgment passed by the Supreme Court in the case of State of Haryana versus Dalmia Dadri Cement in AIR 1988 SCC 342, it has been argued that the expression "for use must mean intended for use" Thus, it has been contended that learned Appellate Board has grievously erred in holding that the trailers not sold directly to the agriculturists but to dealers/ distributors ....
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....a versus Dalmia Dadri Cement Limited (Supra), while interpreting Section 5 (2) (a) (iv) of the Punjab General Sales Tax Act, 1948 has held that the expression "for use" must mean "intended for use" It was further observed that if the intention of the legislature was to limit the exemption only to such goods sold as were actually used by the undertaking in the generation and distribution of electrical energy, the phraseology used in the exemption clause would have been different as, for example, "goods actually used" or "goods used" The relevant para 10 of the judgment is herein below reproduced: 10. We are unable to accept the submission of Mr. Bana that, in order to get the exemption it must be shown that the goods in question, namely, t....