1982 (9) TMI 217

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....tion 44(1) of the Madhya Pradesh General Sales Tax Act, for our opinion on the following questions of law: "(1) Whether, in the facts and circumstances of the case, G.I. pipes, hose pipes and rubber pipes are taxable? (2) Whether the Tribunal was justified in holding that reopening under section 19(1) was not warranted?" 2.. Brief facts, as stated by the Board of Revenue, are as follows: The as....

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....art II of Schedule II. 4.. The assessee filed appeals against the reassessment orders before the Appellate Assistant Commissioner, who rejected the appeals. Second appeals against the orders were preferred before the Board of Revenue and the Board allowed the appeals holding that the pipes in question did not fall within the items mentioned as sanitary goods and fittings and they could not be ass....