1982 (10) TMI 205

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....Civil Case No. 153 of 1980, as a common question of law arises in both these cases. 2.. By these references 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 to this Court for its opinion: "Whether, under the facts and circumstances of the case, ice-cream, icecandy is cooked food and is....