1988 (1) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal constituted under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), has referred the following question to this Court for its opinion under section 44(1) of the Act: "Whether in view of the fact that entry 5 in Part I of Schedule II (relating to iron and steel), was amended with effect from 1st April, 1973 by Act No. 35 of 1973, but the entry No. 56 of Part II .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amended only on 3rd December, 1973 vide Circular No. VST/1/24(b)/179/73, dated 3rd December, 1973, and it was told that on reconsideration, it is clarified that G.I. pipes will be treated as declared goods and will be taxed at 3 per cent and previous circular and clarification be treated as cancelled, whether the petitioner is entitled to deduction under section 2(r)(ii) of the sale price of G.I. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es tax. 3.. The short point on these facts which arises for consideration in the instant case, is as to whether the assessee having already paid sales tax at the stage of purchasing the steel pipes, was liable to pay sales tax again at the stage when it sold the said steel pipes. A perusal of section 14 of the Central Sales Tax Act, 1956, indicates that it contains a list of declared goods which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion 14 of the Central Act with effect from 1st April, 1973. Section 15(a) of the Central Sales Tax Act, as it stood before 1st July, 1975, i.e., during the relevant time, read as hereunder; "15. Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not liable to pay sales tax in regard to the steel pipes sold by it between the period from 1st April, 1973 to 26th October, 1973 inasmuch as it had already paid tax on the said pipes at the stage when it purchased them from a registered dealer. In the circumstances of the case, however, parties shall bear their own costs. Reference answered in the affirmative. *Here italicised.
Case laws, D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X