In exercise of this power under entry 92 A, Parliament enacted the Central Sales Tax Act, 1956, which came into force on the 5th January, 1957.
2,22,918 and odd.
The appellant preferred a second appeal before the Board of Revenue, Madhya Pradesh.
The Sales Tax Officer, Chhindwara, rejected the companytention of the appellant and assessed all the sales to tax by his order of assessment dated 5th April, 1960, on a taxable turnover of Rs.
The sales of manganese ore were effected during the period 1st January, 1958, to 31st December, 1958.
During the said period the appellant had sold manganese ore to eight different parties outside the State of Madhya Pradesh under written companytracts.
For the calendar year 1st January, 1958, to 31st December, 1958, the appellant was assessed to sales tax under the C.P. and Berar Sales Tax Act, 1947 since repealed by the Madhya Pradesh General Sales Tax Act, 1958 .
The appellant took the matter in appeal to the Appellate Assistant Commissioner of Sales Tax but his appeal was dismissed.
It was companytended on behalf of the appellant before the sales tax authorities that these companytracts occasioned movement of the sold goods from the State of Madhya Pradesh to the State of Maharashtra so that all the sales were exempt from tax under the C.P. and Berar Sales Tax Act, 1947, and also under the Madhya Pradesh General Sales Tax Act, 1958 2 of 1959 , which repealed the former.
At the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Board of Revenue stated a case to the High Court under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, on the following question of law Whether on the facts and circumstances of the case the sales of manganese ore by the number applicant were in the companyrse of inter State trade and therefore exempt from tax under the old Act or were intra State sales in this State and therefore liable to tax under the old Act ?
By its judgment dated 6th December, 1967, the High Court answered the question against the appellant holding that the sales in question were intra State sales and liable to be taxed under the C.P. and Berar Sales Tax Act, 1947.
The Board of Revenue allowed the appeal holding that all the sales were exempt from tax under the C.P. and Berar Sales Tax Act, 1947.
In order to carry into effect the companyferment of this power, the Constitution Sixth Amendment Act inserted a new entry, entry 92 A, in List I of the Seventh Schedule and amended entry 54 of the State List.
Ramaswami, J. The appellant is a companypany incorporated under the Indian Companies Act and carries on business of mining manganese ore and selling the same to various buyers in India.
