N GANU BHAI Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE decision of this case will also govern the disposal of Misc. Civil Case No. 79 of 1972 (M/s. N. Ganu Bhai, Raipur v. Commissioner of Sales Tax, M. P.) and Misc. Civil Case No. 78 of 1973 (Commissioner of Sales Tax v. Naaz Agency, Bhopal ).

(2.) IN these cases, a reference has been made by the Board of Revenue, Madhya Pradesh, under Section 44 of the M. P. General Sales Tax Act, 1958, to decide the following question of law :

(3.) THE assessee, in the present case, deals in hair-oil, cosmetics, varnishes, floor and metal polish, ultramarine blue, etc. The dispute was whether ultramarine blue, i. e. , neel was taxable at the rate, as per entry No. 25 of Part II of Schedule II of the M. P. General Sales Tax Act, 1958, or should be taxed only under the residuary entry in Part VI of Schedule II of the said Act.