Madhya Pradesh General Sales Tax Act, 1958

Cement Marketing Co. of India Ltd. sold cement under the Cement Control Order, charging freight as part of a "free on rail destination" price that was paid by purchasers and deducted from invoices. The company omitted the freight amount from its sales‑tax returns, believing it was not part of the sale price. The Assist…

Mis Hind Wire Industries Ltd. was originally assessed for income tax on 21 September 1979. The assessee obtained a rectification of that order on 12 July 1982 under Section 154 of the Income‑Tax Act. A second rectification application was filed on 4 July 1986, which the Income‑Tax Officer rejected as time‑barred; the a…

The State of Madhya Pradesh issued a 1981 notification exempting certain classes of dealers from sales tax, but the Director of Industries denied certificates to flour and dal mill units on the ground that they were "traditional industries" excluded by earlier subsidy schemes. The assessees argued that the notification…

The Supreme Court examined whether stacks of eucalyptus wood sold by the Madhya Pradesh Forest Department, after removal of poles and ballies, qualified as "Timber" under entry 32A of the Madhya Pradesh General Sales Tax Act, 1958, thereby attracting a 16% sales tax, or as "fire‑wood" under entry 12, attracting a 3% ta…

Madhya Bharat Papers Ltd., a new paper manufacturing unit in Madhya Pradesh, claimed exemption from sales tax on inter‑state sales under a State Government notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The notification required that a dealer be "registered under the Central Sales Tax Act". …

The appellant, Commissioner of Sales Tax, sought reassessment of sales tax for the years 1981‑82, 1982‑83 and 1983‑84 against M/s Subhash & Co., whose registration was cancelled in 1987. Notices for reassessment were issued to the address on the registration certificate and, when the assessee was not found, were served…

The State of Madhya Pradesh issued a 1978 notification exempting purchase tax on iron and steel provided the goods had "suffered" entry tax under the State Entry Tax Act before purchase. A 1977 notification later exempted new industries, like Indore Iron and Steel Mills, from paying entry tax. The respondent claimed it…

Filterco manufactures compressed woollen felt and, based on a 1971 letter from the Commissioner of Sales Tax, claimed exemption from tax under Entry 6 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958. In 1982 the Commissioner reversed this view, citing the Supreme Court’s Gujarat Woollen Mills decision, …

The Supreme Court examined whether sales‑tax exemption/deferment granted to cement manufacturers under the Madhya Pradesh Commercial Tax Act, 1994, would continue to apply after the bifurcation of the erstwhile State of Madhya Pradesh into the reorganised State of Madhya Pradesh and the new State of Chhattisgarh. The C…

A truck carrying 120 bags of supari owned by the respondent was stopped at a checkpost in Madhya Pradesh. The sales tax authorities found that the value declared in the accompanying documents was lower than the market value and issued a notice under Section 29-A(II) of the Madhya Pradesh General Sales Tax Act, 1958, se…

MIS Geo Miller & Co. Pvt. Ltd. and others, registered dealers under the Madhya Pradesh General Sales Tax Act, were assessed entry tax under the Madhya Pradesh Entry Tax Act, 1976 for goods brought into the state for execution of works contracts. They contended that the tax violated Article 301 (and 304(b)) of the Const…

The appellants, a bidi manufacturing partnership and dealers in tendu leaves, challenged the Madhya Pradesh General Sales Tax (Amendment) Act, 1968 and the 1971 amendment which re‑classified tendu leaves as non‑raw material and taxed them at a higher rate. They alleged violations of Articles 14, 19(1)(g), 286(3), 301 a…