COMMISSIONER OF SALES TAX Vs. GYANMAL KESHARICHAND

JUDGEMENT

(1.) THIS order shall also dispose of the companion cases - Misc. Civil Case No. 93 of 1980 (Commissioner of Sales Tax v. Gyanmal Keshrichand, Shivpuri) and Misc. Civil Case No. 98 of 1980 (Commissioner of Sales Tax, M.P. v. Jain Ice Candy, Guna) as a common question of law is involved in all these cases.

(2.) THE Sales Tax Tribunal (Board of Revenue, Madhya Pradesh) (hereinafter referred to as 'the Tribunal') under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referred the following question to this Court, for answer : Whether under the facts and circumstances of the case, ice -cream, ice -candy is cooked food and is covered by item 8 of Part I of Schedule II appended to the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act').

(3.) THE reference was placed for hearing before the Division Bench of this Court. The Division Bench found that there was a divergence of opinion in the two Division Bench decisions of this Court, namely, in Commissioner of Sales Tax, Madhya Pradesh v. India Coffee Workers' Co -operative Society Ltd., Jabalpur [1969] 2 VKN 138 and in Misc. Petition No. 214 of 1976 {Commissioner of Sales Tax, M. P. v. Mahavir Ice Cream Factory, Shivpuri) decided on 9th April, 1980, and therefore, the matter has been referred to the Full Bench.