COMMISSIONER OF SALES TAX Vs. CHHOGMAL SHANKARLAL

JUDGEMENT

(1.) THIS order shall also govern the disposal of Miscellaneous Civil Case No. 98 of 1980 as a single reference has been made giving rise to identical questions for the assessment years 1964-65 and 1965-66.

(2.) THE Board of Revenue, Madhya Pradesh (the Tribunal under the Sales Tax Act), has stated the case and referred the following questions for our opinion :

(3.) RELEVANT facts as stated by the Tribunal are as follows :