TMI Blog1980 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 able to claim that he should be taxed at the concessional rate and not the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 charged. The first appeal preferred by the assessee was dismissed. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and conditions provided in rule 20(4), M.P. General Sales Tax Rules, are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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