Chhattisgarh Court February 2010 Judgments

Commissioner of Sales Tax Vs. Dayalal Meghji and Co.

Court: Chhattisgarh

Reported in: (2010)30VST109(NULL)

ORDERDhirendra Mishra, J.1. The Board of Revenue (for short, 'the Board') has made this reference under Section 44 of the M.P. General Sales Tax Act, 1958 (for short 'the Act, 1958') and has referred following questions of law along with statement of case arising out of the order dated October 20, 1998 passed by the Board for our opinion:Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the gunny bags sold along with exempted bidi is also exempted from tax under Section 8(2A) of the Central Sales Tax Act, 1956, read with Explanation annexed to the definition of 'sale price' defined under Section 2(o) of the M.P. General Sales Tax Act?Whether, under the facts and circumstances of the case, the Tribunal was justified to the above in the light of the fact that for inter-State sale the definition of 'sale' as defined under Section 2(g) of the Central Sales Tax Act shall be applicable?2. Briefly stated, the facts of the case, as projected in ...