1971 (10) TMI 102

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..... nce under section 44 of the M.P. General Sales Tax Act at the instance of the Commissioner of Sales Tax. The assessee, M/s. N.M. Dubash & Co., is a registered dealer engaged in the manufacture and sale of lime. In the course of its business, it purchased bamboo baskets for the purpose of carrying the stone from the quarry to the kiln. The question was whether the purchase price of these baskets wa .....

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..... made of bamboo". They were, therefore, exempt from tax in the year in question. No tax was, therefore, leviable under section 7(1) of the M.P. General Sales Tax Act during that year. 2.. Our answer to the question, therefore, is that on the facts and circumstances of the case the bamboo baskets purchased from unregistered dealers used in carrying limestone to kilns will not attract purchase tax u .....

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