1997 (8) TMI 472

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....y the Tribunal under section 44(1) of the M.P. General Sales Tax Act, 1958, and the following question of law has been referred by the Tribunal for answer of this Court: "Whether, under the facts and circumstances of the case, the Board of Revenue was right in holding that handloom cloth is covered by the term khadi made out entry No. 51 of Schedule I of the Madhya Pradesh General Sales Tax Act....

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....chased by the assessee is exempted from the entry tax by virtue of the notification dated March 8, 1982 read with entry No. 51 of Schedule I of the M.P. General Sales Tax Act. Hence, the Revenue approached the Board of Revenue for referring the question of law before this Court and accordingly, the aforesaid question of law has been referred by the Tribunal for answer of this Court. 4. We have ....

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....f the Schedule below from the payment of entry tax under the said Act to the extent and for the period specified in columns (2) and (3) of the said Schedule: SCHEDULE Class of goods Extent of exemption Period (1) (2) (3) 1. Pulses as specified in entry 14 of Schedule II to the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Prevesh Par Kar Adhiniyam, 1976. Whole of entry ta....