1995 (3) TMI 440

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....ance of the Commissioner of Sales Tax, Madhya Pradesh, the following question of law has been referred to this Court for answer under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the State Act"): "Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that axles sold by the non-applicant assessee were covered by e....

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....es, Gwalior, sold axles used in automobiles.   4.. Learned counsel appearing for the department relied upon entry 1 in Part II of Schedule II of the State Act which reads as under: 1. (i) Motor cars, jeeps and jeep trailers. (ii) Trucks, buses, minibuses and pick-up vans including their chassis and bodies. (iii) Tyres and tubes and spare parts and accessories of the vehicles menti....