TMI Blog1982 (1) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... state a case and refer the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the second appellate authority was justified in holding that misri (sugar-candy) was a tax-free article coming within the exemption of entry 34 of the list of exempted goods?". 2.. In the case of State of Gujarat v. Sakarwala Brothers [1967] 19 STC 24 (SC) the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing counsel for sales tax places reliance on a Division Bench decision* of the Delhi High Court which has been reported as an appendix to another decision of their Court reported in the case of Commissioner of Sales Tax, Delhi v. Nangumal Ram Kishore [1981] 48 STC 277 at 284. Therein a different view has been taken. In view of the categorical decision of the Supreme Court, to which unfortunately n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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