1980 (3) TMI 238

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....ction 44 of the M.P. General Sales Tax Act, 1958, the Board of Revenue has, at the instance of the department, referred the following question of law to this Court for its opinion: Whether, on the facts and circumstances of the case, the assessee will fall under the category of "halwai", and "namkin" sold by him will be exempted from sales tax under Notification No. 965-V-ST dated 31st March, 1964....

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....rred to this Court for its opinion. 3.. Having heard the learned counsel for the parties, we have come to the conclusion that this reference must be answered in favour of the assessee. The notification dated 31st March, 1964, under which exemption is claimed by the assessee, provides for exemption where cooked food excluding sweetmeats, cakes, pastries, biscuits, chocolates, toffees, lozenges a....