COMMISSIONER OF SALES TAX Vs. MAGANLAL SARBULAL 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 for the opinion of this Court:

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

(3.) ENTRY No. 7 of Part III of Schedule II appended to the Act reads as follows: