1985 (11) TMI 212

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....ection 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax has been made to decide the following questions of law, namely: "(1) Whether, in the facts and circumstances of the case, cycles would be covered by the term 'tandem cycles' used in Government Notification No. 1097/537/V-ST dated 7th April, 1967?   (2) Whether, on the facts a....

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....les Tax. However, further appeal of the dealer has been allowed by the Tribunal. Accordingly, this reference has been made, at the instance of the department, to answer the abovequoted questions of law. 3.. The main point urged is that "tandem cycles" are not the same as cycles or bicycles. However, according to the Tribunal, the expression "tandem cycles" would cover all cycles and not merely ....