FAIRDEAL MOTORS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question for the opinion of this Court:

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

(3.) FOR answering the question referred to us, it is necessary to state a few facts more. Section 17 (3) of the Act was amended by the Madhya Pradesh General Sales Tax (Amendment and Validation) Act, 1971 (Act No. 13 of 1971) (hereinafter referred to as the amending Act ). By Section 5 of the amending Act, Sub-section (3) of Section 17 of the Act was amended to read as follows :