WESTERN COALFIELDS LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958.

(2.) THE facts, as stated in the statement of the case, are that the petitioner, M/s. Western Coalfields Limited, is a dealer carrying on the business of mining and sale of coal. During the period April 1,1980 to March 31,1981 the petitioner produced coal and loaded the same in the trucks of purchasers at the pits of mines and the trucks loaded with coal were taken to local areas in which weighbridges were located. In the assessment order under the Madhya Pradesh Entry Tax Act, 1976 (in short, 'the Act') made on October 1, 1984 the assessing officer held that since the sales were finalised at the weighbridges in the local areas on weighment of the coal, the sales were made within the local areas in which the weighment was carried out and accordingly levied entry tax of Rs. 2,55,529.02 on coal brought into the local areas by the petitioner for weighment.

(3.) AGGRIEVED , the petitioner filed an appeal before the Appellate Deputy Commissioner of Sales Tax challenging the levy of entry tax as well as the penalty but the Appellate Deputy Commissioner by his order dated February 3, 1986 passed in Appeal Case No. 55/Chhi/Entry Tax/84 remanded the case back to assessing officer for further enquiry and order on some points. Aggrieved, the appellant filed a second appeal before the Board of Revenue but by order dated October 31, 1986, the Board of Revenue dismissed the appeal.