COMMISSIONER OF SALES TAX Vs. VORA WIRES

JUDGEMENT

(1.) THIS is a sales tax reference made under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) called "the Act" henceforth at the instance of State (Commissioner of Sales Tax) by the Board of Revenue in Reference Case No. 7-2/5/74/94 dated March 26, 1998 which arise out of an appellate order dated May 18, 1994 passed by Board in appeal No. 99-PBR/91 to answer the following question of law by this Court: Whether under the facts and under circumstances of the case the Tribunal was justified in holding that stay wire is included in goods specified in Section 14 (iv) (xv) of the Central Sales Tax Act, 1956 and therefore subject to tax at 4 per cent as declared goods.

(2.) HEARD Shri A. S. Agrawal, learned Government advocate for the applicant and Shri G. M. Chaphekar, learned Senior Counsel with Shri Pancholia, learned Counsel for the non-applicant.

(3.) THE respondent is a registered dealer under the Act. They are engaged in the business of manufacture and sale of wire and stay wire.