1985 (12) TMI 349

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....is reference under section 44 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 seeds of dhania and matar are seeds of vegetable and, therefore, subject to exemption fr....

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....Sales Tax Act, 1956 (No. 74 of 1956)." The Assistant Sales Tax Officer held that the aforesaid goods did not fall in the category of vegetable seeds and hence he rejected the claim of the assessee. The appeal preferred by the assessee before the Deputy Commissioner of Sales Tax was rejected. On further appeal to the Tribunal, the Tribunal held that green "dhania" was sold as vegetable and th....