1981 (7) TMI 220

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....eneral Sales Tax Act, 1958, referring to us the following question of law for our decision: "Whether, under the facts and circumstances of the case, cast-iron pipes are taxable under entry 56 of Part 11 of Schedule II appended to the M.P. General Sales Tax Act, 1958?" 2.. The assessee here is a manufacturer of pipes. The question that immediately arises for consideration is whether the pipes ma....

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....her uses. This, it is stated, is on an examination of the entries which indicate that the entries are so arranged that each entry contains relatable goods and is not composed of different categories of goods or different species of goods. The rule of construction applied seems to be that having regard to the context, the words must be construed according to the company they keep. The department se....