1987 (11) TMI 367

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is a dealer registered under the M.P. General Sales Tax Act, 1958, and the Central Sales Tax Act, 1956. It carries on business of inter-State trade in grains. For the Diwali years 1968-69, 1969-70 and 1970-71, it claimed exemption from sales tax in respect of subsequent sales, as contemplated by sub-section (2) of section 6 of the Central Sales Tax Act. In regard to some of these transactions, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 3.. Having heard learned counsel for the parties, we are of the opinion that the impugned orders, in so far as they refused exemption to the petitioner with regard to those transactions where neither declaration in form No. E-I, nor declaration in form No. C was produced, are correct and no exception can be taken. However, these orders with regard to such transactions where even though declarat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I was not produced, fails. 5.. The Additional Assistant Commissioner of Sales Tax, Raipur, the respondent No. 1, is directed to pass a fresh order of assessment in the light of the observations made above. In view of the divided success, the parties shall bear their own costs. The outstanding amount of security may be refunded to the petitioner. Writ petition partly allowed.
Case laws, Decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X