COMMISSIONER OF SALES TAX Vs. HIMALAYA CHATNI BHANDAR

JUDGEMENT

(1.) THE order in this case will also govern the disposal of Misc. Civil Case No. 289 of 1985 as common question of law is involved in both these cases.

(2.) BY these references under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion :

(3.) THE material facts giving rise to these references, briefly, are as follows: The assessee is engaged in the manufacture of chatnis, condiments, "sewai", etc. The assessment years in question are 1977-78 and 1978-79. While framing assessment under the Act for the assessment years in question, the assessing authority held that the sale of "sewai" was exigible to tax at the rate specified in the residual entry. On appeal, the order passed by the assessing authority was upheld. On further appeal before the Board, the Board remanded the matter for a fresh assessment in the light of the decision of the Board in Kothari Kirana Store v. Commissioner of Sales Tax, M. P. [1982] VKN 321. Aggrieved by the order passed by the Board in this behalf, the department sought reference and it is at the instance of the department that the aforesaid question of law has been referred to this Court for its opinion.