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TMI Blog1980 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court: "In the facts and circumstances of the case, having regard to the provisions of section 8, sub-section (1), of the M.P. General Sales Tax Act, 1958, and rule 20, sub-rule (4), of the Rules made thereunder, as the sub-section and the sub-rule were during the relevant period, to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30th July, 1964. It was subsequently found that the assessee had submitted declarations in form XII-A for sale of oil-seeds worth Rs. 1,82,761 to two dealers in whose registration certificates oil-seeds were not entered as raw materials. The case was, therefore, reopened under section 19(1) and instead of the concessional rate of 1 per cent on this transaction, the full rate of 2 per cent was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desh v. Lalloobhai B. Patel & Co. Ltd.[1979] 43 S.T.C. 146 (F.B.); 1978 M.P.L.J. 806 (F.B.). In that case, it was held as follows: "The selling dealer will be entitled to the concessional rate only when he strictly complies with the provisions of law in that behalf. The language of section 8(1), M.P. General Sales Tax Act, shows that the concessional rate is permissible only when the restrictions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was the responsibility of the selling dealer to satisfy himself that the goods sold to the purchasing dealer (from whom the selling dealer obtains a certificate in form XII-A) are mentioned in the registration certificate of the purchasing dealer as raw material for manufacture. In the circumstances of the case, the parties shall bear their own costs of this reference. Reference answered acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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