1988 (9) TMI 334

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.... a reference under section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, the "Entry Tax Act"), read with section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the department. The Tribunal has referred to this Court the following question of law for its decision: "Whether, on the facts and circumstances of the case, the Tribunal was jus....

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....Appellate Deputy Commissioner of Sales Tax. In second appeal, the Tribunal upheld the contention of the assessee and accordingly directed the assessment of entry tax on the basis of price paid to the cultivators together with the commission of the assessee. Aggrieved by the order of the Tribunal,. the department applied for a reference. Accordingly the aforesaid question of law has been referred t....