Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
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49<br />
36 : Sales not liable to tax<br />
(1) Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods<br />
shall not be imposed under this Act -<br />
(i) where such sale or purchase takes place outside the State of Madhya Pradesh ; or<br />
(ii) where such sale or purchase takes place in the course of inter-State trade or<br />
commerce; or<br />
3/4 (iii) where such sale or purchase takes place in the course of import of the goods into, or<br />
export of the goods out of the territories of India, or<br />
(iv) where such sale is made to a unit located in a Special Economic Zone notified by the<br />
Central Government under the provisions of the Special Economic Zones Act, 2005<br />
(Central Act No. 28 of 2005), 3/4<br />
(2) For the purpose of this Section, whether a sale or purchase takes place, -<br />
(i) outside the State of Madhya Pradesh; or<br />
(ii) in the course of inter-State trade or commerce; or<br />
(iii) in the course of the import of goods into the territory of India or the export of goods<br />
out of such territory,<br />
shall be determined in accordance with the principles specified in Section 3, 4 and 5 of<br />
the Central Sales Tax Act, 1956 (No.74 of 1956).<br />
37 : Refund<br />
CHAPTER VII - Refund<br />
(1) If the Commissioner is satisfied that the tax or penalty or both or interest paid by or on<br />
behalf of a dealer for any year exceeds the amount of the tax to which he has been<br />
assessed or the penalty imposed or the interest payable under this Act for that year or that a<br />
registered dealer 2 or person 2 other than a registered dealer is entitled to the refund of rebate<br />
under of section 14, he shall, in the prescribed manner, refund any amount found to have<br />
been paid in excess in cash or by adjustment of such excess towards the amount of tax due<br />
in respect of any other year from him.<br />
3/4 (1A) Notwithstanding anything contained in sub-section (1), if the refund is due to<br />
input tax rebate pertaining to sales of canteen stores, the refund shall be adjusted<br />
towards any other tax liability of the canteen stores department and on an application<br />
by the canteen stores department, the balance of refund may be adjusted towards<br />
the tax liability of any other registered dealer. 3/4<br />
(2) If the Commissioner is satisfied that due to an error committed by the dealer while<br />
crediting any amount payable under this Act or the Act repealed by this Act or the Madhya<br />
Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of 1976) or<br />
the Central Sales Tax Act, 1956 (No.74 of 1956), into Government treasury the amount so<br />
paid cannot be accounted for the purpose for which it is credited, he shall subject to the<br />
provisions of sub-section (4) refund that amount in the manner prescribed either in cash or<br />
by adjustment towards the amount of tax due in respect of any other year from him.<br />
(3) If the appellate authority or the Commissioner is satisfied to the like effect it shall cause<br />
refund to be made of any amount found to have been wrongly paid or paid in excess.<br />
(4) Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section<br />
(3) the authority empowered to grant refund shall apply the refundable amount in respect of<br />
any year towards the recovery of any tax, penalty, interest or part thereof due under this Act<br />
or under the Act repealed by this Act or under the Central Sales Tax Act, 1956 (No.74 of