COMMISSIONER OF SALES TAX Vs. ESSO STANDARD REFINING CO OF INDIA LTD

JUDGEMENT

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

(2.) THE material facts, as set out in the statement of case, are as follows :

(3.) AT the outset, it would be useful to refer to the relevant provisions of law. Entry No. 39 of Part II, Schedule II, to the Act, which was in force at the relevant time, reads as under :