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Commissioner of Sales Tax Vs. N.M. Dubash and Co. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtMadhya Pradesh High Court
Decided On
Case Number Miscellaneous Civil Case No. 140 of 1971
Judge
Reported in1972MPLJ529; [1973]30STC118(MP)
AppellantCommissioner of Sales Tax
RespondentN.M. Dubash and Co.
Appellant Advocate M.V. Tamaskar, Deputy Government Adv.
Respondent Advocate V.S. Dabir and ; A.P. Tare, Advs.
Excerpt:
- indian penal code, 1890.section 306 :[dalveer bhandari & harjit singh bedi,jj] abetment of suicide deceased, a married woman, committed suicide - allegation of abetment of suicide against appellant husband and in-laws - ocular evidence was sketchy - dying declaration recorded by tahsildar completely exonerated all accused in-laws of any misconduct dispelling any suspicion as to their involvement - letter of threat allegedly written by appellant to father of victim was concocted piece of evidence held, though presumption against appellant can be raised, it cannot be said that onus shifts exclusively and heavily on him to prove his innocence. conviction of appellant is liable to be set aside. .....dealer engaged in the manufacture and sale of lime. in the course of its business, it purchased bamboo baskets for the purpose of carrying the stone from the quarry to the kiln. the question was whether the purchase price of these baskets was liable to tax under section 7(1) of the m. p. general sales tax act. the question referred is as follows :whether under the facts and circumstances of the case, the bamboo baskets purchased from unregistered dealers used in carrying limestone to kilns will not attract purchase tax under section 7(1) of the m. p. general sales tax act, 1958?the assessment relates to the period from 1st april, 1961, to 31st march, 1962. entry no. 48 in schedule i to the m.p. general sales tax act was amended by act no. 18 of 1960 with effect from 1st july, 1960,.....
Judgment:

Bishambhar Dayal, C.J.

1. This is a reference under Section 44 of the M. P. General Sales Tax Act at the instance of the Commissioner of Sales Tax. The assessee, M/s. N. M. Dubash & Co., is a registered dealer engaged in the manufacture and sale of lime. In the course of its business, it purchased bamboo baskets for the purpose of carrying the stone from the quarry to the kiln. The question was whether the purchase price of these baskets was liable to tax under Section 7(1) of the M. P. General Sales Tax Act. The question referred is as follows :

Whether under the facts and circumstances of the case, the bamboo baskets purchased from unregistered dealers used in carrying limestone to kilns will not attract purchase tax under Section 7(1) of the M. P. General Sales Tax Act, 1958?

The assessment relates to the period from 1st April, 1961, to 31st March, 1962. Entry No. 48 in Schedule I to the M.P. General Sales Tax Act was amended by Act No. 18 of 1960 with effect from 1st July, 1960, and reads as follows :

48. Utensils made of bamboo, e.g., dauri, supa, etc. (nkSjh] lqik] bR;knh)'

These articles were, therefore, exempted from any tax under the Act. Bamboo baskets are dauri made of bamboo or, as described in the entry quoted above, are 'utensils made of bamboo'. They were, therefore, exempt from tax in the year in question. No tax was, therefore, leviable under Section 7(1) of the M. P. General Sales Tax Act during that year.

2. Our answer to the question, therefore, is that on the facts and circumstances of the case the bamboo baskets purchased from unregistered dealers used in carrying limestone to kilns will not attract purchase tax under Section 7(1) of the M. P. General Sales Tax Act, 1958. The assessee will get its costs of this reference. Counsel's fee is fixed at Rs. 100.


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