COMMISSIONER OF SALES TAX Vs. BALLABHDAS ISHWARDAS

JUDGEMENT

(1.) THIS order will also govern the disposal of Miscellaneous Civil Cases Nos. 258, 259, 260, 261 and 262, all of 1964.

(2.) THESE six references under Section 44 of the Madhya Pradesh General Sales" Tax Act, 1958, at the instance of the Commissioner of Sales Tax arise out of Sales Tax Tribunal's orders passed in six appeals arising out of assessment proceedings for the assessment years from 1st January, 1950 to 30th June, 1956. In each reference the question which has been stated for our decision is:whether biscuits fall under tax-free goods under item No. 41 of Schedule II to the C. P. and Berar Sales Tax Act, 1947 ?

(3.) THE assessee's claim that biscuits were exempt from sales tax under the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the Act) was negatived by the Sales Tax Authorities. It was, however, accepted by the Sales Tax Tribunal, that is, the Board of Revenue. Accordingly, the Tribunal allowed the appeals preferred by the assessee Ballabhdas Ishwardas and directed the exclusion of the sales of biscuits from the taxable turnover of the assessee for each of the six relevant assessment years.