1979 (10) TMI 200

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....section 44 of the M.P. General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court: "Whether or not an assessee is entitled to claim concessional rate of tax solely on the basis of the production of declaration in form XII-A even when it is found as a fact and the fact is not disputed that the particular goods covered by the declarations ....

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....preferred by the assessee was allowed by the Board of Revenue. At the instance of the Commissioner the aforesaid question of law has been referred for the opinion of this Court. 3.. The question referred to us is concluded by a Full Bench decision of this Court in Commissioner of Sales Tax, Madhya Pradesh v. Lalloobhai & Co. Ltd., Sagar[1979] 43 S.T.C. 146 (F.B.); [1976] 9 V.K.N. 125 (F.B.). It....