COMMISSIONER OF SALES TAX Vs. SHEOCHARAN RADHESHYAM SHARMA

JUDGEMENT

(1.) ON an order passed by this court, the Board of Revenue, Madhya Pradesh, was required to refer the following question for consideration by this court:

(2.) THE present reference arose on the following facts: The respondent was a registered dealer as per Section 7 (2) of the Central Sales Tax Act, 1956. In his application for registration in form Aappended to the application vide item No. 16, the respondent had mentioned the following particulars : Item 16.-The following goods or classes of goods are purchased by the dealer in the course of inter-State trade for resale or for use in manufacture of goods for sale or for use in the execution of contracts :. . (VERNACULAR MATTER OMMITED ). . (a) For resale, (b) For use in manufacture, (c) For use in the execution of contracts.

(3.) AT both the places the respondent had struck out the phrase underlined, namely, "for use in the execution of contracts". The said words had also been struck out in the registration certificates. Clause (b) of Sub-section (3) of Section 8 of the Central Sales Tax Act, 1956, as it originally stood prior to the amendment, dated 1st October, 1958, was as follows :