TMI Blog1988 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... Madhya Pradesh General Sales Tax Act. The applicant-assessee has made this application under section 44(2) of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act") praying that the learned Tribunal be required to make a reference of the questions numbering six, as stated in the application and reproduced hereunder: 1.. Whether, on the facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in law in considering the original bills of tax-paid purchases duly recorded in the books of account and lists of which were produced at the time of assessment, also produced before the Board of Revenue, as additional evidence not acceptable under section 39A of the Madhya-Pradesh General Sales Tax Act, 1958? 5.. Whether the Board of Revenue was justified in law in confirming the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority. In appeal, before the Appellate Assistant Commissioner, the bills relating to the tax-paid goods were not produced under section 39A of the Act. A second appeal filed by the assessee was dismissed by the Appellate Tribunal (Board of Revenue) by its order dated 22nd May, 1984. In the second appeal before the Appellate Tribunal, certain bills were produced by the assessee, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the tax-paid goods worth Rs. 7,50,000 on account of non-production of bills. The fifth question relates to a controversy inasmuch as the assessee claims that he had raised the contention of exemption of tax on groundnut husk under a notification issued by the State Government under section 12 of the Act whereas the order of the Tribunal does not show any such contention having been r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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