1988 (8) TMI 409

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.... a reference under section 44(1) of the M.P. General Sales Tax Act, 1958 (in short, "the Act"), at the instance of the department. The following question of law has been referred to us by the Tribunal: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that 'septic tank' is covered under entry No. 19 of Part III of Schedule 11 of the Madhya Pr....

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....d for a reference and the Tribunal has referred the aforesaid question of law to this Court for decision. 2.. Entry No. 19 of Part III of Schedule II and entry No. 45 of Part II of Schedule II of the Act read as follows: Entry No. 19 of Part III of Schedule II: "19. Cement and cement goods other than cement pipes." Entry No. 45 of Part II of Schedule II: "45. All types of sanitary g....