MOHANSINGH AND SONS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) SIMILAR questions arise for consideration in these references under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (for short the Act ). The questions arising in each of these cases are as follows :

(2.) RESPONDENTS are dealers registered under the M. P. General Sales Tax Act, 1958 dealing in grams, poha, rice and broken pulses etc. They were assessed a entry tax for the respective years under consideration, in respect of these goods overruling their contentions that they had purchased these goods from registered dealers, that they were not local goods in the hands of their selling dealers and liability for entry tax had already been incurred and, therefore, they are not liable to pay entry tax. The decision was affirmed by the appellate authority and the Tribunal in M. C. C. No. 454/86. In the other three cases, the Appellate Authority confirmed the order of the Assessing Authority, but the Tribunal set aside the order and remanded the cases for fresh determination with an opportunity to the assessee to prove that entry tax had been paid on the goods. The references are at the instance of the assessees.

(3.) IT is the contention of the assessees that selling registered dealer who sells local goods, i. e. goods not brought from outside the local area is bound to issue a bill containing a rubber stamp endorsement to the effect that the goods are local goods and entry tax has not been paid and in these cases, the selling dealer has not affixed any such rubber stamp endorsement and, therefore, it must follow that the goods have been brought from outside the local area and the taxable event had already occurred with liability in the selling registered dealer or his seller to pay entry tax and, therefore, the assessees have no liability to pay entry tax again.