BANWARILAL RAMSWAROOP GOYAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is an application by the applicant-assessee firm, a registered dealer under the M. P. General Sales Tax Act, 1958 as also under the Central Sales Tax Act, 1956 for requiring the Tribunal to make a reference under Section 44 (2) of the M. P. General Sales Tax Act read with Section 9 (2) of the Cen tral Sales Tax Act of the questions proposed in the application as arising out of the order of the Tribunal. The present application relates to the assessment of the assessee to the Central sales tax for the period 1st January, 1978 to 20th October, 1979.

(2.) THE material facts giving rise to the present application, briefly stated, are as under: The applicant-assessee carries on business in foodgrains, oil-seeds, pulses, etc. , at Neemuch. During the assessment period, the applicant has sold separated pulses in inter-State sales. The applicant contended that these pulses were purchased by it on payment of full tax and that it was entitled to exemption from payment of inter-State sales tax by virtue of the Notification No. A-3-47-80- (32)-ST-V dated 9th December, 1980 issued by the State Government under Section 8 (5) of the Central Sales Tax Act, effective from 1st October, 1978. The assessing authority by its assessment order dated 14th October, 1982 disallowed the claim of exemption under the aforesaid notification issued under Section 8 (5) of the Central Sales Tax Act in respect of the quantity for which C forms were not submitted. The assessee had also claimed subsequent sales of poppy (ROSTA) to the tune of Rs. 51,19,075 in the course of inter-State trade covered under Section 6 (2) of the Central Sales Tax Act but the assessing authority disallowed sales of Rs. 15,00,000 as not covered under Section 6 (2) of the Act on an ad hoc estimate.

(3.) ON appeal filed by the assessee against the order of the assessing authority, the Appellate Deputy Commissioner of Sales Tax dismissed the appeal ex -parte. In second appeal before the Appellate Tribunal, the learned Tribunal, while dealing with the contention of the Etssessee-firm that it was entitled to exemption from payment of the Central sales tax in respect of separated pulses by virtue of the notification dated 9th December, 1980 aforesaid issued under Section 8 (5) of the Central Sales Tax Act, disallowed the claim holding that the applicant had failed to establish that the pulses were tax-paid even though the assessing authority had not disputed this position and had never called upon the assessee to support the fact that the pulses were tax-paid. The learned Tribunal also confirmed the disallowance of claim under Section 6 (2) of the Act. The applicant-assessee, thereupon, filed an application before the Tribunal under Section 9 (2) of the Central Sales Tax Act read with Section 44 (1) of the M. P. General Sales Tax Act and requested the Tribunal to refer the questions stated in the petition before us as arising out of the order of the Tribunal passed in appeal. As the Tribunal has refused to make a reference, the applicant-assessee has filed this application to require the Tribunal to make a reference of those questions.