1988 (9) TMI 329

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....tion 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in brief, "the Act"), at the instance of the department. The Tribunal has referred to this Court the following question of law for its decision: "Whether the Board of Revenue was justified in holding that husk of groundnut is taxable under entry No. 4 of Part IV of Schedule II when it is not specifically covered under the said entry or....

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....as referred to us the aforesaid question of law for our decision. 3.. Entry No. 4 of Part IV of Schedule II of the Act refers to "oilseeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 195V (in short, the "Central Act"). In clause (vi)(i) of section 14 of the Central Act, groundnut or peanut has been specified as one of the oil-seeds. The word "groundnut" appearing in ru....