COMMISSIONER OF SALES TAX Vs. MUNNULAL BASORELAL JAIN

JUDGEMENT

(1.) THE non-applicant, M/s Munnulal Basorelal Jain, Sagar, is a contractor engaged in extraction of boulders. In the assessment proceedings, a question arose as to whether the extraction of boulders amounted to manufacture. The Sales Tax Officer, and the first appellate authority, held that extraction of boulders amounted to manufacture. On an appeal filed by the assessee, non-applicant, the Board of Revenue which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958, hereinafter referred to as "the Act", however, came to a different conclusion and held that extraction of boulders did not amount to manufacture within the meaning of Section 2 (j) of the Act.

(2.) AGGRIEVED by the order, the Commissioner of Sales Tax made an application before the Tribunal under Section 44 (1) of the Act to refer the following question to this Court for its opinion :

(3.) IN so far as the second question is concerned, suffice it to say that no prayer having been made before the Tribunal under Section 44 (1) of the Act to refer the said question to this Court, the prayer in the present application for requiring the Tribunal to refer that question cannot be granted.