1989 (2) TMI 385

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....1) of the Madhya Pradesh General Sales Tax Act, 1958 (in short, "the Act") at the instance of the Revenue. The Tribunal has referred the following question of law to this Court for decision: "Whether, in the facts and circumstances of the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958 and not under entry No. ....

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....ed 12th May, 1983, the Tribunal upheld the contention of the assessee by holding that glass sheets and glass panes were exigible to tax under residuary entry No. 1 of Part VI of Schedule II of the Act. Being aggrieved by the order of the Tribunal, the Revenue applied for a reference and this is how the aforesaid question of law has been referred to us by the Tribunal. 3.. Entry No. 36 of Part II ....

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....I of Schedule II of the Act, as has been held by the Tribunal in its order dated 12th May, 1983. The view we are taking is supported by a decision of the Supreme Court in Indo International Industries v. Commissioner of Sales Tax [1981] 47 STC 359. 4.. In the light of our discussion aforesaid, our answer to the question referred is as follows: "In the facts and circumstances of the case, glass s....