COMMISSIONER OF SALES TAX Vs. CENTRAL PAINTS COMPANY

JUDGEMENT

(1.) BY this reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion :

(2.) THE material facts giving rise to this reference briefly are as follows :

(3.) NOW, under Section 12 of the Act, the State Government is authorised to grant exemption and by the notification dated 19th June, 1965, the State Government had partly exempted the class of goods mentioned in that notification from payment of tax subject to the condition specified in that notification. It is not disputed that paints are covered in the class of goods referred to in the said notification. It was, however, contended, on behalf of the department, that the condition specified in that notification subject to which exemption was allowed was not fulfilled. That condition is as follows :