2005 (1) TMI 649

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....ade under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) called "the Act" henceforth at the instance of State (Commissioner of Sales Tax) by the Board of Revenue in Reference Case No. 7-2/5/74/94 dated March 26, 1998 which arise out of an appellate order dated May 18, 1994 passed by Board in appeal No. 99 PBR/91 to answer the following question of law by this Cour....

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....56. The relevant entry amongst 16 reads as under: "Wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper." 5.. This question was eventually decided by the Board of Revenue in favour of respondent/assessee/dealer in the case of this very assessee in a case reported in Vora Wires, Indore v. Commissioner of Sales Tax (1992) 14 Cur T.J. 294 on January 1....

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....ightly twisted or bent in order to add the strength of the wire. The wires are not welded together; they can be unleashed to their original position of single wires. Therefore, stay wire would really be rolled wire which is nothing but wire as classified under section 14(iv) of the Central Act. The contention of the learned C.A. for the appellant must, therefore, be accepted." 6.. Relying up....

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....ur opinion, this decision does not apply to the facts of this case. It is distinguishable. In that case, the question was, whether dressed hides and skins are different commodities from that of raw hides and skins. Their Lordship held that they are. In this case, such question is not involved. That apart, some of the observations sought to be relied on by the learned counsel for the State from ....