1986 (2) TMI 298

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....tion 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, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the goods bought for preparing office equipment, etc., would not be liable for payment of purchase tax unde....

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.... was rejected by the Deputy Commissioner of Sales Tax and the appeal was dismissed. Hence, the assessee preferred a second appeal before the Board of Revenue. The Board held that the assessee was not liable to pay purchase tax. The Board accordingly allowed the appeal. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion. 3....