2016 (10) TMI 77

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2016 (10) TMI 77

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....three wheeler vehicle sold by the respondent falls within the purview of notification dated 6.4.1989 issued by the State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958?" Facts giving rise to the reference briefly stated are that the respondent is a registered dealer doing the business of sales of Auto, Traillers, chasis etc. The State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 issued notification dated 13.6.1989 by which partial exemption of sales tax by reducing the rate of sales tax to 3% was granted on sale of following goods: "All types of four wheeler and three wheeler, Commercial Motor Vehicles, that is to say Truc....

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....rred by the respondent and it was held that the appellant has sold chasis of three wheeler and, therefore, treating it to be a chasis of auto rickshaw and consequently the imposition of tax at the rate of 12% is not correct. It was further held that the respondent is entitled to the benefit of notification dated 13.6.1989. On 25.8.2011 the State Government filed an application under Section 70 of the Madhya Pradesh Commercial Tax Act for reference before the Board and on the aforesaid application the matter has been referred by the Board to this Court. 3. Learned Deputy Advocate General submitted that the respondent is not entitled to the benefit of notification dated 13.6.1989 and the chasis sold by the respondent does not fall within t....

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2016 (10) TMI 77