IN REFERENCE Vs. EMAMI LIMITED

JUDGEMENT

(1.) The present Tax Reference has been made by the Madhya Pradesh Commercial Tax Board in exercise of power conferred under Section 70(1) of the Madhya Pradesh Commercial Tax Act, 1994. The reference reads as under:-

(2.) The respondent before this Court is a manufacturer of the following products :-

(3.) The aforesaid reference has been made in respect of levy of Commercial Tax under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994. The relevant statutory provision of law i.e. Schedule appended to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, which is necessary for answering the reference, reads as under:-