1996 (1) TMI 397

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.... Commissioner of Sales Tax, Madhya Pradesh, Indore, the Tribunal (Board of Revenue, M.P., Gwalior) has stated the case and referred the undernoted question of law under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the Act"), arising out of the order dated February 3, 1989, passed in Second Appeal No. 230/5/88 for our opinion:   "Whether, under the facts and ....

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....e appeal was, however, rejected (annexure "C"). The non-applicant then filed second appeal registered as 230-V/88 before the Tribunal. The Tribunal allowed the appeal and held that the non-applicant was liable to tax at the rate of 3 per cent because soyabean is undoubtedly used for food and the ratio of the decision rendered by this Court in General Foods Private Limited v. Commissioner of Sales ....

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....er cent. This Court in the aforesaid case of General Foods Private Limited [1987] 66 STC 271 held that the expression "cereal" as covered under entry No. 1(ii) of Part V, as noted above, connotes any grain used for food and as such soyabean is undoubtedly used for food. The point thus stands concluded by the aforesaid decision. 5.. Nothing substantial is urged to take a different view in the ma....