1987 (1) TMI 461

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....er in this case will also govern the disposal of Miscellaneous Civil Case No. 335 of 1984 as a common question of law is involved in both these references. 2.. By these references under section 44(1) of the Madhya Pradesh 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,....

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....soyabean had to be treated as an oil-seed for the purposes of the Act and was not exempt from tax as urged on behalf of the assessee. In this view of the matter, the second appeal preferred by the assessee was dismissed. Aggrieved by the order passed by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this Co....

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....967. It is not disputed that the said notification exempts husk of all grains, cereals, pulses and rice from the payment of tax under the Act and that the said notification was in force at the material time. The expression "cereal" has not been defined in the Act. It connotes any grain used for food. Soyabean is undoubtedly used for food. Any particular species of grain cannot be excluded from the....