COMMISSIONER OF SALES TAX Vs. BHANDARI CROSFIELDS LTD

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Civil Case No. 227 of 1982 (Commissioner of Sales Tax, M. P. v. Bhandari Crosfields Ltd. , Indore ).

(2.) BY these references under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (for short "the Act") the Board of M. P. , Gwalior has referred the following question of law for the opinion of this Court:

(3.) THE material facts giving rise to these references are as follows :