1982 (9) TMI 214

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....rence under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, the Board of Revenue, M.P., Gwalior, has referred the following question of law for the opinion of this Court. "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 Madhya Pradesh General Sales Tax Act, 1958, or otherwise?" 2.. The ....

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....The Tribunal, therefore, held that the goods were liable to be taxed under entry No. 53 and not under entry No. 56 of Part II of Schedule II appended to the Madhya Pradesh General Sales Tax Act, 1958. At the instance of the department the Tribunal has referred the aforesaid question for the opinion of this Court. 3.. The matter is concluded by the decision of a Division Bench of this Court in C....