1973 (8) TMI 153

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..... les Tax References Nos. 3 to 7 of 1972. By our order dated 1st November, 1971, the Sales Tax Tribunal, Haryana, was required to refer the following questions of law for our opinion: "(1) Whether there is evidence on the basis of which it can be held that oil-cake is or is not fodder or fertiliser? (2) Whether, on the facts and in the circumstances of the case, 'oilcakes' fall within item 44 or .....

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..... es Tax Act (No. 20 of 1973), and the previous Act has been repealed. Entries 44 and 54 of the old Act have been replaced by entries 27 and 34, and they accord with the entries as amended by Amendment Act 19 of 1972, with one difference that against entry No. 34 it is stated that It will come into force with effect from 20th May, 1955. The contention of Mr. J.N. Kaushal, the learned counsel for th .....

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