1984 (3) TMI 362

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..... f Sales Tax, has made this reference to this Court under section 44 of the M.P. General Sales Tax Act, 1958 to answer the following question of law arising out of the order of the Tribunal passed on 22nd December, 1975: "Whether in the facts and circumstances of the case, the Tribunal was justified in treating the turnover of charcoal worth Rs. 67,000 for the period 1st April, 1959 to 14th August .....

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..... d at Rs. 2,800. The respondent's claim for exemption on account of tax paid on charcoal up to 14th August, 1962 was not allowed by the assessing officer. 3.. Being aggrieved, the respondent filed revision under section 39(1) of the said Act, which was decided by the Deputy Commissioner of Sales Tax, Indore by his order dated 5th October, 1970 who remanded the case to the assessing officer. 4.. T .....

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..... er of Sales Tax by his order dated 2nd December, 1974 and the appeal was rejected. 6.. Being aggrieved by the order of the Appellate Assistant Commissioner of Sales Tax, Indore the respondent filed second appeal before the Tribunal. The appeal was decided by the Tribunal on 22nd December, 1975 and the respondent's contention was accepted and tax levied at Rs. 67,000 on account of sales of charcoa .....

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..... during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972) this clause shall have effect subject to the modification that the words 'but excluding charcoal' shall be omitted." He, therefore, submitted that in the amendment of section 14, relating to clause (i) which deals with coa .....

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..... on in the present case, considering the facts and circumstances thereof, it is not necessary to do so and this reference deserves to be disposed of on this short point alone. 9.. Our answer, therefore, to the question referred is in favour of the assessee and against the department. Our answer, therefore, is that in the facts and circumstances the of case, the Tribunal was justified in treating t .....

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