COMMISSIONER OF SALES TAX Vs. NARESH TRADERS

JUDGEMENT

(1.) BY this reference under Section 44 of the M. P. General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court:

(2.) THE facts giving rise to this reference as set out in the statement of the case are these :

(3.) THE question referred to us is concluded by a Full Bench decision of this Court in Commissioner of Sales Tax, Madhya Pradesh v. Lalloobhai and Co. Ltd. , Sagar (1976) 9 V. K. N. 125 (F. B. ). It was held by this Court in that case that the assessee who had obtained a declaration in form XII-A from the purchasing dealer was not entitled to claim the concessional rate of tax under Section 8 (1) because the goods were not specified in the registration certificate of the purchasing dealer. Following the aforesaid Full Bench decision of this Court our answer to the question referred to us is that the assessee is not entitled to claim concessional rate of tax solely on the basis of the production of declarations in form XII-A even when it is found as a fact and the fact is not disputed that the particular goods covered by the declarations in form XII-A are not specified in the certificates of registration of the purchasing dealers as raw materials.