COMMISSIONER OF SALES TAX Vs. LALJI TOLARAM

JUDGEMENT

(1.) BY this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court:

(2.) THE facts giving rise to this reference, as set out in the statement of the case, are as follows :

(3.) THE question involved in the present case is concluded by a Full Bench decision in this Court in Commissioner of Sales Tax, Madhya Pradesh v. Lattoobhai B. Paid and Co. Ltd. 1978 M. P. L. J. 806 (F. B. ). In that case, it was held as follows :