1980 (12) TMI 158

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....l Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, sale of paints to the M.P. Electricity Board for Rs. 61,506 was eligible for the concessional rate of tax provided under Notification No. 2371/1315-V-ST dated 19th June, 1965, when necessary decla....

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....ond appeal, the Board of Revenue, however, upheld the contention of the assessee. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. Now, under section 12 of the Act, the State Government is authorised to grant exemption and by the notification dated 19th June, 1965, the State Government had partly exempted the class ....