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2016 (10) TMI 77 - MADHYA PRADESH HIGH COURT

2016 (10) TMI 77 - MADHYA PRADESH HIGH COURT - TMI - Partial exemption of sales tax - sales tax rate reduced to 3% on sale of All types of four wheeler and three wheeler, Commercial Motor Vehicles, that is to say Trucks, Buses, Mini Buses and pickup vans and their chassis but excluding Auto rickshaws - notification dated 13.6.1989 issued by the State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 - sale of A.P.I. three wheeler chasis complete .....

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he Board itself has answered the aforesaid question in favour of the respondent. If the respondent has sold the chassis of three wheeler vehicle, the same would fall within the purview of notification dated 13.6.1989 - appeal dismissed - decided in favor of respondent. - Tax Reference No. 1/2013 - Dated:- 7-9-2016 - Alok Aradhe And S. A. Dharmadhikari, JJ. Mrs. Ami Prabal, learned Deputy Advocate General for the petitioner/State Shri Pawan Dwivedi, learned counsel for the respondent ORDER Per Al .....

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s Tax Act, 1958? Facts giving rise to the reference briefly stated are that the respondent is a registered dealer doing the business of sales of Auto, Traillers, chasis etc. The State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958 issued notification dated 13.6.1989 by which partial exemption of sales tax by reducing the rate of sales tax to 3% was granted on sale of following goods: All types of four wheeler and three wheeler, Commercial Moto .....

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as raised with regard to reduced rate of sales tax of three wheeler chasis. In view of aforesaid audit objection, the Assessing authority reopened the matter. The order of reassessment was passed on 31.1.1998 by which it was held that the A.P.I. chasis is not covered under the notification dated 13.6.1989. Accordingly, the sales tax at the rate of 12% was imposed on the respondent. Being aggrieved, the respondent preferred an appeal. The appeal preferred by the respondent was allowed vide order .....

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007 allowed the appeal preferred by the respondent and it was held that the appellant has sold chasis of three wheeler and, therefore, treating it to be a chasis of auto rickshaw and consequently the imposition of tax at the rate of 12% is not correct. It was further held that the respondent is entitled to the benefit of notification dated 13.6.1989. On 25.8.2011 the State Government filed an application under Section 70 of the Madhya Pradesh Commercial Tax Act for reference before the Board and .....

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