1980 (12) TMI 172

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....nce under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law for the opinion of this Court:   "Whether, in the facts and circumstances of the case; entry No. 7 of Part III of Schedule II appended to the Act covers cotton seed oil?" 2.. The facts giving rise to this reference as set o....

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....edible oils except hydrogenated vegetable 2 per cent." oils and that exempted vide entry 36 of Schedule I. 4.. The learned counsel for the department contended that the Board of Revenue has not given a finding that cotton seed oil is an edible oil. According to him the oil must be both vegetable and edible, and then only it is taxable under entry No. 7 of Part III of Schedule II appended to the....