1980 (12) TMI 159

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.... 44(1) of the M.P. General Sales Tax Act, 1958, 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, the Tribunal was justified in holding that the assessee was a dhabawala and the cooked food sold by him is exempt from payment of sales tax under Notification No. 965-V-ST dated 31st March, 1964, a....

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....matter, the learned Member of the Board of Revenue allowed the appeal. Hence, at the instance of the department, the Board of Revenue has referred the aforesaid question of law to this Court for its opinion. 3.. In exercise of the powers conferred by section 12 of the M.P. General Sales Tax Act, 1958, the State Government issued Notification No. 965-V-ST dated 31st March, 1964, exempting from p....

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.... The Board found that "katcha bhojan" was served to customers in thalis and the sitting arrangement was mainly Indian. It was not found that the assessee was selling sweetmeats. In these circumstances the Board, in our opinion, was justified in holding that the assessee was a dhabawala. 4.. The learned counsel for the State referred to a decision of this Court reported in Purohit Lodge, Durg v.....