COMMISSIONER OF SALES TAX Vs. SURANA TRADERS

JUDGEMENT

(1.) HEARD.

(2.) THIS reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) is made at the instance of the Revenue for resolution of the following question :

(3.) IT is seen that the question involved stands answered by a division Bench decision of this Court in Commissioner of Sales Tax, M. P. v. Akshya Industries [1996] 29 VKN 142 wherein it is held that the assessee is not liable to pay penalty under Section 45-B of the Act even if it has recovered tax from the customers. Accordingly we answer the question in favour of the assessee and against the Revenue.