JAIPRAKASH ASSOCIATES LIMITED Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) UNDER section 8(5) section 8(5) of the Central Sales Tax Act 1956, an exemption in respect of inter-state sales was granted by the Government by a notification dated 19.2.1991.

(2.) THE exemption was in respect of certain industries and was available subject to certain conditions eg. holding of eligibility certificate. THE production of form-C was not one of the conditions for availing that exemption. THE petitioner before us was granted that exemption and the eligibility certificate requisite for the same and started availing the exemption.

(3.) RELIANCE has been placed upon paragraph no. 100 of the decision of the Supreme Court in the case Southern Petrochemical Industries Co. Ltd. V. Electricity Inspector & Etio and others reported in (2007) 5 SCC 447, and also upon paragraph 18 of the decision of the Supreme Court in the case of MRF Limited V. Assistant Commissioner(Assessment) Sales Tax and Ors. reported in (2006) 8 SCC 702. These two paragraphs of the two law reports are being quoted below for ready reference :-