1987 (8) TMI 409

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....hall also govern the disposal of M.C.C. No. 399 of 1983. 2.. The Tribunal constituted under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), has referred the following question to this Court for its opinion under section 44(1) of the Act in each of these two cases: "Whether, the Board was justified in concluding that hose pipes and fittings were covered by entry No.....

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...." Entry 5(xi) of Part I, on the other hand, reads as hereunder:   "Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." 4.. The question referred to us is in regard to hose pipes and fittings. Hose pipes, in our opinion, obviously cannot be steel tubes which are the subjectmatter of entry 5(xi) of Part I. The term "hose" according to Shorter ....