COMMISSIONER OF SALES TAX Vs. CROCKERY CENTRE

JUDGEMENT

(1.) AS the matter is pending since 2001 on a reference made by the Board of Revenue under Section 44 of the M.P. General Sales Tax Act, we propose to deal with the matter, as the matter is pending for more than 10 years, particularly when the question of law involved in the matter stands concluded by decision of the Supreme Court.

(2.) ASSESSEE respondent was assessed for payment of tax and duty under provision of M.P. General Sales Tax Act, 1958. The assessee is involved in the business of sales and purchase of crockery and various items made of glass and glassware. In accordance to the provisions of a notification No. A -3 -13 -1986 (17) ST -V dated 6.3.86 issued under Section 12 of M.P. General Sales Tax Act, 1958 assessee was directed to pay tax and duty @ 14% based on the entry contained at Sr. No. 1 to Schedule II part II entry No. 36, which reads as under:

(3.) HOWEVER , on the ground that the business activities of the assessee comes under the entry No. 24 Schedule II part III, which reads as under: - -