2004 (11) TMI 535

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.... Whether, on the facts and on the evidence on record, the Board of Revenue was correct in law in rejecting the contention of the applicant that the products in question were covered by entry No. 7 in Part I of Schedule II to the M.P. General Sales Tax Act, 1958 and accordingly the sales thereof were exigible to tax at the rate of 3 per cent only ? 2.. Whether, on the facts and in the circumstances of the case and on a proper construction of the relevant entries in Schedule II to the M.P. General Sales Tax Act, 1958, the Board of Revenue was justified in law in holding that the products of the applicant were covered by entry No. 5 in Part III of Schedule II and the sales thereof were exigible to tax at the rate of 10 per cent ? 2.. In ....

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.... section 44(1) of the Act. As observed supra, the prayer of the applicant was allowed and accordingly the Tribunal made the reference to this Court on the two questions referred supra for answer on merits. This is how this reference has come to this Court.   3.. Heard Shri G.M. Chaphekar, learned Senior Advocate with Ku. Vandana Kasrekar, learned counsel for the applicant and Shri A.S. Agrawal, learned Government Advocate for the respondent. 4.. Submission of the learned counsel for the applicant was the same which they urged before the lower taxing authorities including before the Tribunal in support of their contention. In substance, according to him, the items in question, i.e., leather jacket and leather coat have to be treat....

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....ecific entry No. 5 in so far as items relating to or/and made of leather are concerned. Entry No. 5 also suggests that since there are number of items available in market which are made of leather, such as belts, purses, shoes, bags, suitcases and like that many more and hence the Legislature thought it proper to use the expression "all kinds of leather goods" by making it as generalised one rather than to go on specifying each and every item. In this view, if a particular item is found to have been made of leather as its raw material then it is or can be identified as leather goods. 8.. It is not in dispute that the two items or we may call two goods which are subject-matter of controversy are made of only leather. In other words, these....