TMI Blog2016 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... he purview of notification dated 6.4.1989 issued by the State Government in exercise of powers under Section 12 of the Madhya Pradesh General Sales Tax Act, 1958? Held that: - the Board itself has found that the respondent has not sold auto rickshaw but has sold the chasis of three wheeler and, therefore, the 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 petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed sales tax at the rate of 3% in the light of notification dated 13.6.1989. On 5.8.1997 an audit objection was 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 dated 5.3.1999 and the matter was remitted to the Assessing Authority to pass fresh order of assessment. Thereupon, the Assessing Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old the A.P.I. three wheeler chasis which is used in making auto rickshaw, trailer mobile canteen taker, cadet cargo pickup vans and loading tempo etc. It is further argued that there is no material on record to establish the fact that the chasis which the respondent has sold can only be used for making auto rickshaw. 4. We have considered the submissions made by learned counsel for the parties and have perused the record. 5. In our opinion, the question which has been referred for re-consideration is not a pure question of law but is a mixed question of law and fact. We deem it appropriate to re-produce paragraph 5 of the order passed by the Board which reads as under:- 6. From perusal of paragraph 5 of the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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