CENTRAL COALFIELDS LTD Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a reference under section 44 (1) of the M. P. General Sales Tax Act, 1958 at the instance of the applicant/assessee and the following question of law has been referred by the Board of Revenue for answer of this Court :

(2.) THE brief facts giving rise to this reference are thus : The applicant was assessed to tax under the Entry Tax Act for the period April 1, 1977 to March 31, 1978 by the Regional Assistant Commissioner of Sales Tax, Satna. The assessing authority levied entry tax on purchases of Rs. 4,33,644 besides other levies. These purchases consisted of purchases of iron and steel, etc. , for building purposes for construction of staff quarters. Aggrieved by the order dated June 26, 1981, the applicant approached the Appellate Assistant Commissioner of Sales Tax, who rejected the contention of the applicant. Therefore, the matter was taken up before the Board of Revenue and there also, the applicant lost. Therefore, the applicant made an application before the Board of Revenue for sending a reference to this Court for answer. The Board of Revenue has referred the aforesaid question of law for answer of this Court.