COMMISSIONER OF SALES TAX Vs. RAMVILAS RANDIYAL

JUDGEMENT

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

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

(3.) THE answer to the question referred to us turns on the provisions of Rule 5 of the Rules, which reads as under :