1980 (2) TMI 229

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....4 of the M.P. General Sales Tax Act, 1958, hereinafter called the Act, at the instance of the Commissioner of Sales Tax. The following questions of law are referred to this Court for its opinion: "(1) Whether. on the facts and circumstances of the case, the turnover arising out of the sale of conduit pipes manufactured and sold by the assessee should be taxed under entry 56 or under entry 30 of....

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....ed the conduit pipes manufactured and sold by the assessee as commodities falling within the provisions of entry No. 56 of Part II of Schedule II to the Act, and the turnover arising therefrom was assessed to tax accordingly. With regard to the turnover arising from the sale of mild steel pipes (M.S. pipes) manufactured and sold by the assessee, the contention of the assessee was that M.S. pipes s....

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....e conduit pipes are exigible under entry No. 56 or entry No. 30 of the Second Schedule to the Act, and whether M.S. pipes are exigible under entry No. 56 or the residuary entry of the Second Schedule to the Act. 4.. The relevant entries Nos. 30 and 56 are as follows: "30. All kinds of electrical goods, including torch, cells, 7 per cent. casing, lighting bulbs, electrical earthenware, porcel....

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....1980] 45 S.T.C. 58 (S.C.)., from the words associated with them. In Burmah Shell Co. Ltd. v. State of Madras[1968] 21 S.T.C. 227. the Madras High Court considered the scope of the entry "lubricating oils, all kinds of mineral oils (not otherwise provided for in this Act), quenching oils and greases". The High Court held that having regard to the association of words, the words "all kinds of minera....