9911796707
TMI Blog2000 (1) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... issued a Notification F. No. A3-41-81(31)-ST-V dated the June 29, 1982, allowing exemption from payment of tax to certain dealers subject to satisfying the requirements of the notification. The relevant part of the notification reads as under: Notification F. No. A3-41-81(31)-ST-V dated the 29th June, 1982. Whereas, the State Government is satisfied that it is necessary so to do in the public interest; Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby directs that no tax under the said Act shall be payable with effect from the 1st July, 1982, by the dealers specified in column (1) of the Schedule below, who have set up ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue Department Notification No. A3-41-81(35)-ST- V dated October 23, 1981. ........................................." 2.. The respondent, a public limited company, is a new industrial unit engaged in manufacture and sale of paper at Champa in the backward tribal area of district Bilaspur in the State of Madhya Pradesh. It is not disputed that the respondent-industrial unit satisfies the requirements of columns (2) and (3) of the notification. It is also not disputed that the respondent was registered as a dealer under the Madhya Pradesh General Sales Tax Act, 1958 as also under section 7(2) of the Central Sales Tax Act, 1956. The registration under the Central Sales Tax Act is dated November 12, 1981. Having taken into consideration the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instance of the Revenue the following question was stated for the opinion of the High Court under section 44 of the M.P. General Sales Tax Act: "Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the dealer is eligible to avail of the exemption under Separate Revenue Department Notification No. A-3-41-81 (31)-ST-V, dated June 29, 1982 in respect of the inter-State sale of goods manufactured by him, by virtue of his holding an eligibility certificate in fulfilment of one of the conditions laid down in the said notification for eligibility of the said exemption, although he was not holding a registration certificate under sub-section (1) of section 7 of the Central Sales Tax Act, 1956." 5.. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed. (2) Any dealer liable to pay tax under the sales tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act, to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed. Explanation.-For the purposes of this sub-section, a dealer shall be deemed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; sub-section (2) refers to registration under the sales tax law of the appropriate State if there be one in force and inasmuch as the relevant notification dated June 29, 1982 deals with exemption from payment of tax under the Central Act, it is necessary that the dealer should have been registered under sub-section (1) of section 7 of the Act. However, we find no merit in the contention. The language of the notification is plain and simple. It admits of no ambiguity. The requirement of column (1) is satisfied if the dealer is registered under the State Act and the Central Act-both; it is immaterial whether the registration under the Central Act is under sub-section (1) or sub-section (2) of section 7. A registration under sub-section (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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