1986 (2) TMI 321

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....ion filed by the applicant-assessee under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), whereby the learned President, Board of Revenue, has referred the following question of law to this Court for decision: "Whether the Tribunal was justified in holding that the P.V.C. pipes will not be covered under Notification No. 1061-537-V-ST dated 7th April, ....

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....contention was that the rate of tax applicable was 3 per cent under Notification No. 1061-537-V-ST dated 7th April, 1967, issued under section 12 of the Act, as modified by Notification No. 1432-138-V-ST dated 3rd July, 1971. In first appeal, the order of assessment was maintained and it was observed by the Appellate Assistant Commissioner, Sales Tax, that P.V.C. pipe was different from polythene ....

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....t has been split into two parts, that the first part was in respect of sanitary goods and fittings while the second part was in respect of all types of pipes including polythene, rubber, cement, canvas and aluminium and that the P.V.C. pipes would be governed by entry No. 56(ii). 5.. The Tribunal, however, did not give any finding on the material question as to whether P.V.C. pipes were include....