1982 (7) TMI 252

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....reference by the Board of Revenue, Madhya Pradesh under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, stating the case and seeking our opinion on the following question:   "Whether, under the facts and circumstances of the case, cement pipes are taxable under entry 56 of Part II of Schedule II appended to the M.P. General Sales Tax Act, 1958?" 2.. The assessee is a ma....

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.... enquiry on the question about the use of the pipes and for giving a finding in that behalf. At the instance of the Commissioner of Sales Tax the Tribunal has referred the aforesaid question for our opinion. 3.. This Court in Commissioner of Sales Tax, M.P. v. Truel Tubes [1980] 46 STC 473 and Commissioner of Sales Tax v. lisco Stanton Pipe and Foundry Co. Lid., Ujjain (M.C.C. No. 94 of 1980 de....