9911796707
TMI Blog1988 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1958 (for short, the "Act"), at the instance of the assessee, the Tribunal has referred the following question of law to this Court for its decision: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that all intermediate processes involved in the manufacture of goods must take place in Madhya Pradesh for claiming concession und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order was upheld in the first appeal by the Additional Appellate Deputy Commissioner of Sales Tax. The second appeal filed by the assessee was dismissed by the Tribunal by holding that the entire process of manufacturing was not undergone in the State of M.P. and, therefore, the assessee was not entitled to the concessional rate of tax under section 8(1) of the Act. Being aggrieved, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of such raw material or incidental goods under section 6 is payable at a rate lower than 3.5 per cent or 4.5 per cent respectively, the tax payable under this sub-section shall be calculated at such lower rate or at such other lower rate as may be notified by the State Government." A fair reading of the words "for the manufacture of other goods for sale in the State of Madhya Pradesh or in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t take place in the State of Madhya Pradesh for claiming concession under sub-section (1) of section 8 of the M.P. General Sales Tax Act, 1958. We are supported in our view by a Division Bench decision of this Court in Sushil Kumar Sharad Kumar v. Commissioner of Sales Tax [1985] 60 STC 184. We accordingly answer the question referred to us in favour of the assessee and against the department. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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