TMI Blog2005 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... dhiniyam, 1994 (hereinafter referred to as the Act ). Petitioner is assailing the order dated February 12, 1999 (annexure E), passed by the Deputy Commissioner of Commercial Tax, Division No. 3, Indore. By order impugned, revision preferred by the petitioner was partly allowed and levy of tax as aforesaid was upheld. Petitioner is a registered public limited company, having its branch office a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, there is no merit and substance in the present writ petition. As such, it merits dismissal. Section 9-A was inserted in the statute book by the Madhya Pradesh Commercial Tax (Amendment) Act, 1995 with effect from April 1, 1995. For ready reference, it is reproduced hereinbelow: Section 9-A. Tax on right to use. Every dealer who transfers the right to use any goods, as the State Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the right to use specified goods. In view of this, there is no force in the contention of learned counsel for the petitioner that no tax under section 9-A could be levied because petitioner had parted with possession of goods (motor vehicle) prior to May 1, 1995. This court is of the considered view that transfer of right to use coupled with payment realised or realisable during the year, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooks of account, etc., before tax liability was determined under section 9-A of the Act for the period in question. In view of the foregoing discussion, reliance placed on the decision reported in 20th Century Finance Corpn. Ltd. v. State of Maharashtra [2000] 119 STC 182 (SC) does not advance case of the petitioner and is clearly distinguishable on facts of the present case. In that case, thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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