1996 (1) TMI 384

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....pes amounting to Rs. 1,58,000 sold by the assessee were not accessories of pump sets and therefore they were not covered by Notification No. A-3-1-V/76(b) dated November 18, 1976, but were covered by entry 22 of Part II of Schedule IV to the Madhya Pradesh General Sales Tax Act, 1958 and as such were rightly assessed to turnover tax at 2.5 per cent?" 2.. Briefly stated, the facts of the case are that the applicant-assessee carries on the business of pump sets, hose pipes, PVC pipes, machinery and their parts and accessories as also other goods. It is a dealer registered under the Madhya Pradesh General Sales Tax Act, 1958 and holds registration certificate No. RTM/ R/51. For the period October 24, 1976 to November 11, 1977, the dealer wa....

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.... R.A. No. 13IV/85. The Tribunal on this application stated the case and referred the aforesaid question for our opinion. 3.. We have heard Shri G.M. Chaphekar, learned senior counsel with Shri Pancholiya, for the applicant-assessee and Shri Piyush Mathur, learned Deputy Government Advocate, for the non-applicant/department. 4.. In the statement of the case, the Tribunal noted as under: "However, the Tribunal rejected the second appeal of the dealer holding that so far as hose pipes are concerned they could be treated as accessories of pump sets, but a firm decision was not pronounced by the Tribunal in this regard. As regards the PVC pipes, the Tribunal held that as these could be used for any other purposes also, and since the tur....