That u/r 31A Petrol Pumps were allowed to pay composition money instead of paying regular Sales Tax. But if their Turnover of Sales other than Petrol, exceeds Rs. 25 lakhs then they are debarred from paying Composition Money.
(M/s. Santosh Auto Services S.A. No. 437 of 99 dt. 21-2-2003).
 

That no penalty can be levied u/s. 10(A) of CST Act when the packing material is purchased on 'C' Form, but the same is not resold. Tribunal held that u/s. 8(3) of CST Act there is no condition that packing material has to be resold. It is enough if the said packing material is used for packing of goods for sale. Penalty u/s. 10(A) set aside.
(M/s. Aradhana Beverages & Foods Co. 'P' Ltd. S.A. No. 1850 of 2001 dt. 21-2-2003).
 

That Sales Tax Officer cannot tax the goods in stock which were misappropriated by the employee of the appellant and when Police FIR is recorded. There is not sale of such goods, as there is no transfer of property in goods. Ownership still remains with the appellant. Levy of tax on stolen goods set aside.
(Maharashtra State Seeds Corporation Ltd. S.A. No. 978 of 94 dt. 18-1-2003).
 

That the Tribunal has held that no penalty u/s. 36(2)(C) main clause can be levied by Appellate authorities for the first time. Thereafter Supreme Court held that it can be levied under M. P. Sales Tax Act (109-STC-P-131). As the matter is not free from doubt, the Tribunal has referred this point to B.H.C.
(M/s. G. Amphory Laboratories Ref. Appeal No. 14 of 2000 dated 18-1-2003).
 

That when there is refund as per Assessment Order, but after adjustment of interest u/s. 36(3)(a) there is ultimate dues, then you will not get any remission of interest. But if you argue that since there is overall refund, the tax liability shown in the returns is not correct and hence interest u/s. 36(3)(a) will be less than refund due, in that case you may get remission.
(M/s. Haldyn Glass Ltd. S.A. Nos. 2208-09 of 2001 dated 30-1-2003).
 

That when a caterer is serving food and non-alcoholic drink at the marriage hall, then he is liable to pay tax at 4% under Entry C-II-16  r/w Group A/14. He cannot claim concession u/e 191 of Notification and pay tax at slab rate, as he is not serving food at public restaurant and as he is not covered u/e C-II-14.
(M/s. Sahkar Caterer and Restaurant P. Ltd. Appeal 88 of 98 dt. 6-12-2002).
 

That Sales Tax Officer cannot recover the sales tax dues of the Private Limited Co. from the Directors of the company individually unless STO shows that he tried but could not recover the dues from the assets of the company.
(Arun Kapoor 128 STC-P-339)
 

That official Liquidator while discharging his official duties sells the goods of the company in liquidation, then he cannot be treated as "dealer". He is not bound to collect sales tax on goods sold on behalf of the company.
(Hindustan Vidyut Products Ltd. 131 STC P. 252 Kerala HC).