1988 (8) TMI 390

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....The order in this case will also govern the disposal of Misc. Civil Case No. 289 of 1985 as common question of law is involved in both these cases. 2.. By these references under section 44(1) 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, in the facts and ....

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....he assessing authority was upheld. On further appeal before the Board, the Board remanded the matter for a fresh assessment in the light of the decision of the Board in Kothari Kirana Store v. Commissioner of Sales Tax, M.P. [1982] VKN 321. Aggrieved by the order passed by the Board in this behalf, the department sought reference and it is at the instance of the department that the aforesaid quest....

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....the relevant entry at the material time, the Board of Revenue was not justified in holding that the sale of "sewai" was taxable at the rate referred to in [1982] VKN 321 (Kothari Kirana Store v. Commissioner of Sales Tax, M.P.) at 2 per cent as a form of cereal vide entry 4 of Part IV of Schedule II of the Act. 5.. Our answer to the question referred by the Board is that the Board of Revenue, w....