1982 (9) TMI 214

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..... e Madhya Pradesh General Sales Tax Act, 1958, the Board of Revenue, M.P., Gwalior, has referred the following question of law for the opinion of this Court. "Whether, under the facts and circumstances of the case, cement pipes are taxable under entry 56 of Part II of Schedule II appended to the Madhya Pradesh General Sales Tax Act, 1958, or otherwise?" 2.. The facts giving rise to this reference .....

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..... were liable to be taxed under entry No. 53 and not under entry No. 56 of Part II of Schedule II appended to the Madhya Pradesh General Sales Tax Act, 1958. At the instance of the department the Tribunal has referred the aforesaid question for the opinion of this Court. 3.. The matter is concluded by the decision of a Division Bench of this Court in Commissioner of Sales Tax, Madhya Pradesh v. Tru .....

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..... y purposes but were used for purposes of irrigation. In the circumstances the Tribunal was fully justified in holding that the pipes in question were liable to be taxed under entry No. 53 and not under entry No. 56 of Part II of Schedule II appended to the Act. 4.. For the reasons stated above our answer to the question referred to us is that under the facts and the circumstances of the case ceme .....

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