M/s. Caltex (India) Ltd. vs Commissioner of Sales Tax, Madhya Pradesh

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1968 Supreme(Online)(MP) 5

MADHYA PRADESH HIGH COURT
A, B, JJ
M/s. Caltex (India) Ltd. – Appellant
Versus
Commissioner of Sales Tax, Madhya Pradesh – Respondent

Table of Content
1. factual background regarding the deduction claims. (Para 1 , 2 , 3 , 4)
2. discussion on statutory provisions for appeals and declaration validations. (Para 5 , 6 , 7)
3. interpretation of retention of phrases in declarations. (Para 8)
4. final ruling supporting the validity of deductions despite errors. (Para 9)

1. This is a reference under S.44(1) of the Madhya Pradesh General Sales Tax Act , 1958, by the Sales Tax Tribunal (Board of Revenue) at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The questions, which have been referred for decision, are -
"1. Whether an appeal against the order of the Commissioner of Sales Tax passed in revision u/S. 22(5) of the C.P. and Berar Sales Tax Act, 1947, as extended to Vindhya Pradesh lies to the Board ?
(2) Whether the present appeal was an appeal u/S.39(3) of the M.P. General Sales Tax Act and was within time ?
(3) Whether the declarations which were not on form No. IX under the C.P. and Berar Sales Tax Act, 1947, as extended to Vindhya Pradesh, and in which the words 'use in the manufacture' were not scored out could be accepted as correct declarations if the purchasing dealers certified the purpose of resal