COMMISSIONER OF SALES TAX MADHYA PRADESH, INDORE Vs. GANESH TRADING CO.
LAWS(SC)-1998-9-144
SUPREME COURT OF INDIA
Decided on
September 01,1998
Commissioner Of Sales Tax Madhya Pradesh, Indore
Appellant
VERSUS
GANESH TRADING CO.
Respondents
JUDGEMENT
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(1.) Delay condoned.
(2.) Leave granted.
(3.) The question which the High Court was required to consider reads thus: "Whether under the facts and circumstances of the case the Board of revenue was justified in holding that soyabean is covered Under the terms and is included in Entry 1 of Part 5 of-Schehute 2 of the Act and is liable to tax at the rate of 3 per cent specially when it is covered under clause 4 of Entry 6 of clause 14 of the Central Sales Tax Act -the High Court answered the question in the affirmative and in favour of the assessee. The State is in appeal by special leave. ;
(2.) Leave granted.
(3.) The question which the High Court was required to consider reads thus:
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