COMMISSIONER OF SALES TAX Vs. TRUEL TUBES

JUDGEMENT

(1.) THIS is a reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, at the instance of the Commissioner of Sales Tax. The following questions of law are referred to this Court for its opinion:

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

(3.) THE Board has found that the conduit pipes manufactured and sold by the assessee are for the purpose of casing of electrical wiring and that the mild steel pipes manufactured by. the assessee are ordinarily for the purpose of making furniture or carriers of automobiles. In view of these findings, the question for consideration is whether the conduit pipes are exigible under entry No. 56 or entry No. 30 of the Second Schedule to the Act, and whether M. S. pipes are exigible under entry No. 56 or the residuary entry of the Second Schedule to the Act.