COMMISSIONER OF SALES TAX Vs. RAI BROTHER

JUDGEMENT

(1.) AT the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Tribunal (Board of Revenue, M.P.) has under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (the Act hereafter), referred the following question for our opinion :

(2.) A few basic facts as stated by the Tribunal may be stated. The assessee commenced his business of selling second -hand bardanas (gunny bags) on 25th November, 1967. His tax liability was determined with effect from 25th November, 1967, and he was assessed to tax for the period 25th November, 1967, to 31st March, 1968. During this period his gross turnover was Rs. 27,752. The Sales Tax Officer assessed him to tax at the rate of 7 per cent.

(3.) THE notification under reference is as follows :