COMMISSIONER OF SALES TAX Vs. MADHU SUPARI CO

JUDGEMENT

(1.) THIS reference under Section 44 (1) of. the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") is made by the Board of Revenue at the instance of the Commissioner of Sales Tax, referring the following question of law to this Court for decision :

(2.) THE aforesaid reference has arisen in the following circumstances :

(3.) BEFORE proceeding to answer the question referred, it would be necessary to reproduce here the two relevant entries of Schedule II at entry No. 39 of Part III and entry No. 1 of Part VI thereof : Schedule II