RADHAKISHAN AGRAWAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this reference under Section 44 of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act") the Board of Revenue, Madhya Pradesh, Gwalior, on a direction made by this Court has referred the following question of the law for the opinion of this Court :

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

(3.) HAVING heard the learned counsel for the assessee and for the department we have come to the conclusion that the question referred to us deserves to be answered in favour of the assessee.