COMMISSIONER OF SALES TAX Vs. HIRA MILLS

JUDGEMENT

(1.) BY this reference under Section 44 of the M. P. General Sales Tax Act the Board of Revenue has referred the following questions of law arising out of the order of the Board 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.) SECTION 4 of the Act is as follows :