COMMISSIONER OF SALES TAX Vs. THAKUR SAVEDEKAR AND CO

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 to this Court for its opinion :

(2.) THE material facts giving rise to this reference, as set out in the statement of the case, are as follows :

(3.) AT the time of hearing of this reference, learned counsel for the department conceded that the question, as framed by the Board did not bring out the real issue involved in this case. The question is, therefore, reframed as under :