INDIAN MILLS STORES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE Board of Revenue, M. P. , Gwalior, which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), has referred the following question to this Court for its opinion under Section 44 (1) of the Act:

(2.) BEFORE referring to the facts necessary to answer the aforesaid question, we may point out that Shri H. S. Shrivastava, counsel for the applicant assessee, has made a statement that the dispute which is the subject matter of the aforesaid question, is confined to steel pipes. Viewed in the background of the aforesaid statement, the necessary facts are that the assessee, during" the period between 1st April, 1973 to 26th October, 1973, sold steel pipes which had been purchased by it in turn from the registered dealers, on payment of sales tax.

(3.) THE short point on these facts which arises for consideration in the instant case, is as to whether the assessee having already paid sales tax at the stage of purchasing the steel pipes, was liable to pay sales tax again at the stage when it sold the said steel pipes. A perusal of Section 14 of the Central Sales Tax Act, 1956, indicates that it contains a list of declared goods which are of special importance in inter-State trade or commerce. Clause (iv) of Section 14 which deals with iron and steel, was substituted by the Central Sales Tax (Amendment) Act, 1972, with effect from 1st April, 1973. Sub-clause (xi) of Clause (iv) reads : "steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings".