TaxTMI 
TaxTMI 
1996 (1) TMI 397
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....ya 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 circumstances of the case, the Board of ....
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...."). 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 Tax [1987] 66 STC 271 supported the contenti....
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....eral 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 matter. 6.. It is in the area of legislative ambigu....