TMI Blog1980 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... , referring for our answer the following question of law: "Whether or not, on the facts and circumstances of the case and in view of section 15 of the Central Sales Tax Act, the assessee is liable to pay sales tax in respect of declared goods which he had purchased from a registered dealer after payment of tax at the full rate and without furnishing to him the declarations in the prescribed form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered dealer from whom the assessee purchased the goods without furnishing any declaration in the prescribed form was liable to pay the tax, it is not liable to pay the tax in selling the goods to the consumers. "Taxable turnover" is defined in section 2(r) of the State Act. In determining the taxable turnover as defined in section 2(r), certain deductions are permissible. One of the deductions is: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 (SC) observed that in Madhya Pradesh the tax on declared goods is leviable at the stage when the purchase is by a consumer or a manufacturer. Having regard to the scheme of the Madhya Pradesh Act, it cannot be said that the stage at which tax on declared goods would be levied has not been specified. If, in such a situation, the assessee. bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee paid the tax as part of the price to the selling dealer, it is itself to be blamed. The sales made by it to the consumers are taxable under the scheme of the State Act and are not hit by the bar contained in section 15 of the Central Act. 4.. For the reasons given above, our answer. to the question is that the assessee is liable to pay sales tax in respect of the declared goods wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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