COMMISSIONER OF SALES TAX Vs. MAGANLAL SARBULAL AND CO
LAWS(MPH)-1980-12-13
HIGH COURT OF MADHYA PRADESH
Decided on December 11,1980

COMMISSIONER OF SALES TAX Appellant
VERSUS
MAGANLAL SARBULAL AND CO. Respondents

JUDGEMENT

- (1.)BY this reference 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 for the opinion of this Court:
Whether, in the facts and circumstances of the case, entry No. 7 of Part III of Schedule II appended to the Act covers cotton seed oil]?

(2.)THE facts giving rise to this reference as set out in the statement of the case are as follows :
The assessee deals in foodgrain and oil-seeds and was assessed to tax under the Act for the Diwali year 1969-70. The cotton seed oil was assessed to tax at the rate of 7 per cent. On appeal by the assessee the Deputy Commissioner of Sales Tax upheld the order of the assessing authority and dismissed the appeal. On further appeal by the assessee the Board of Revenue accepted the contention of the assessee that cotton seed oil was taxable at 2 per cent under entry No. 7 of Part III of Schedule II appended to the Act. At the instance of the department the Board of Revenue has referred the aforesaid question of law for the opinion of this Court.

(3.)ENTRY No. 7 of Part III of Schedule II appended to the Act reads as follows:
Vegetable and edible oils except hydrogenated vegetable 2 per cent. oils and that exempted vide entry 36 of Schedule I.



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