1979 (1) TMI 223

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....ion 44 of the M.P. General Sales Tax Act, 1958, hereinafter referred to as the Act, the following question of law has been referred to this Court for its opinion: "Whether bottling charges should be included in the turnover exigible to tax under the M.P. General Sales Tax Act, 1958?" 2.. The material facts giving rise to this reference briefly are as follows The assessee was, at the material....

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..... The assessee appeared before the Additional Commissioner and contended that the whole of bottling process done by the assessee was in the nature of works contract and hence bottling charges were not liable to be included in the turnover exigible to tax. This contention, however, was not upheld by the learned Additional Commissioner, who set aside the assessment order and remanded the case for a ....

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....al Commissioner holding that the bottling charges were not liable to tax. On an application made by the department, the Tribunal has referred the aforesaid question of law 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 the negative and against the department. In United Excise v. Commissi....