COMMISSIONER OF SALES TAX Vs. VIJAY MOTORS

JUDGEMENT

(1.) THIS is a reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, hereinafter referred to as the Act),at the instance of the department for our decision of the following questions :

(2.) THE material facts, giving rise to the present reference are these :

(3.) BEING aggrieved by the aforesaid order, the assessee unsuccessfully filed an appeal before the Appellate Assistant Commissioner of Sales Tax, Gwalior.