COMMISSIONER OF SALES TAX Vs. GULMOHAR INDUSTRIES

JUDGEMENT

(1.) THE following questions of law were referred for the opinion of this Court :

(2.) AS law has been amended the reference is converted and decided as revision under Section 11 of the amended Act. There is no dispute on facts that the assessee sold concrete poles and cement, etc., to the Electricity Board. The question is whether the sale of poles was taxable under entry 7A of Notification No. 7096/X -1012 dated 1st October, 1965. The entry reads as under :

(3.) IN the result, this revision fails and is dismissed. The question of law raised by the Commissioner of Sales Tax is decided by saying that cement poles supplied by the assessee were not covered under entry 7A of Notification No. 7096 dated 1st October, 1965. The assessee shall be entitled to its cost, which is assessed at Rs. 200. The fee of the standing counsel is assessed at Rs. 100.