TMI Blog1984 (3) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 1962 as not liable to tax in spite of the fact that deduction was not allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.. The respondent was assessed again by the Assistant Sales Tax Officer, Indo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 charcoal was set aside. It is in these circumstances, this reference has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 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 coal, the additional words are used "for clause (i), the following claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof, 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 the turnover of charcoal worth Rs. 67,000 for the period 1st April, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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