HUKUMCHAND MILLS LTD Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order shall also govern the disposal of M. C. C. No. 106 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 106 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 107 of 1986 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 108 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 109 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 110 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.) and M. C. C. No. 111 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.) as in all these references, made at the instance of the assessee under Section 44 (1) of the M. P. General Sales Tax Act, 1958 and Section 9 (2) of the Central Sales Tax Act, 1956, the Board of Revenue has referred the following common question of law for the opinion of this Court, which arises in all these cases : Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the sales of materials like discarded machinery, chemicals, scrap, empty drums, unsuitable and unserviceable stores, etc. , were liable to tax ?

(2.) M. C. C. No. 104 of 1985 relates to the period 1st April, 1958 to 31st March, 1959 under the State Act, whereas M. C. C. No. 105 of 1985 relates to the Central Act for the same period.

(3.) M. C. C. No. 106 of 1985 relates to the period 1st January, 1961 to 31st December, 1961 under the State Act, whereas M. C. C. No. 107 of 1985 relates to the Central Act for the same period.