COMMISSIONER OF SALES TAX Vs. GAJANAN OIL MILL

JUDGEMENT

(1.) SMT . Nirmala Nayak, Government Advocate, for the petitioner. None for the respondent.

(2.) NOTICE to the respondent has not been served. The Reference was made in the year 1999 and the order impugned based on which the Reference is made has been passed by the Board of Revenue, on 10.10.1995.

(3.) THIS is a Reference received from Revenue under section 44 of the MP General Sales Tax Act, 1958, whereby the following question has been referred for consideration: