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TMI Blog1988 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in brief, "the Act"), at the instance of the department. The Tribunal has referred to this Court the following question of law for its decision: "Whether the Board of Revenue was justified in holding that husk of groundnut is taxable under entry No. 4 of Part IV of Schedule II when it is not specifically covered under the said entry o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has referred to us the aforesaid question of law for our decision. 3.. Entry No. 4 of Part IV of Schedule II of the Act refers to "oilseeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 195V (in short, the "Central Act"). In clause (vi)(i) of section 14 of the Central Act, groundnut or peanut has been specified as one of the oil-seeds. The word "groundnut" appearing in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Tribunal was right in holding that the husk of groundnut was liable to tax under entry No. 4 of Part IV of Schedule II of the Act; and not under entry No. 1 of Part VI of Schedule II of the Act. Accordingly we answer the said question of law in favour of the assessee and against the department. 4.. In the circumstances of the case, we make no order as to costs of this reference. Reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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