COMMISSIONER OF SALES TAX Vs. MODERN HARDWARE

JUDGEMENT

(1.) THIS judgment shall also govern the disposal of M. C. C. No. 399 of 1983.

(2.) THE Tribuual constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), has referred the following question to this Court for its opinion under Section 44 (1) of the Act in each of these two cases :

(3.) ENTRY No. 1 of Part VI to Schedule II of the Act is a residuary entry. It provides the rate of tax in respect of "all other goods not included in Schedule I or any other part of this Schedule". It is thus apparent that this entry would apply only if the goods sought to be taxed are not included either in Schedule I or any other part of this Schedule II. The goods in the instant case are hose pipes and fittings. Entry 66 (ii) of Part II of Schedule II, on the other hand, reads as hereunder :