1988 (8) TMI 390

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overn 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 circumstances of the case, the Board o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her 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 question of law has been referred to this Court....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd 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, without ascertaining the wording of the relevant en....