TMI Blog1973 (2) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... or more dealers from paying tax. That power cannot be used directly or indirectly to retrospectively levy tax on someone else. Hence, we see no substance in any of the contentions advanced on behalf of the appellant. - C.A. No. 1354 of 1970, - - - Dated:- 22-2-1973 - HEGDE K.S., JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. M.C. Chagla, Senior Advocate (Mrs. A.K. Verma, Advocate, and Ravinder Narain, O.C. Mathur and J.B. Dadachanji, Advocates of J.B. Dadachanji and Co., with him), for the respondent. Ram Panjwani, Advocate, and H.S. Parihar, Advocate for I.N. Shroff, Advocate, for the appellant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.- In this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as sales for the purpose of levying sales tax. Aggrieved by that decision, the assessee went up in appeal. Even when the appeal was pending, the assessee moved the High Court of Madhya Pradesh to quash the order of the Sales Tax Officer on the ground that he had no jurisdiction to initiate any assessment proceedings against it. The High Court came to the conclusion that though it was open to the assessee to proceed under the provisions of the Sales Tax Act as against the impugned order, under the circumstances of the case it was appropriate for it to interfere with the impugned order at that stage itself and quash the proceedings. The question whether the petition should have been entertained or not was entirely within the discreti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owner from one place to another cannot amount to sale. No provision of the Madhya Pradesh Sales Tax Act supporting a different conclusion was pointed out to us. Hence, nothing more need be said on this point. Now we are left with the sales effected by the assessee in Madhya Pradesh, the turnover of which amounted to rupees one lakh. On this question, there is no dispute about facts. The only question is whether those sales were first sales or second sales. Under the Madhya Pradesh Sales Tax Act, only first sales of timber could be taxed. The second sales were exempt. The period which we are concerned in this case is from October 8, 1959, to February 22, 1962. During that period, the forest department of Madhya Pradesh was considered as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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