TMI Blog1988 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the department. The following question of law has been referred to us by the Tribunal: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that 'septic tank' is covered under entry No. 19 of Part III of Schedule 11 of the Madhya Pradesh General Sales Tax Act and not under entry No. 45 of Part II of Schedule II of the Act?" During the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. Entry No. 19 of Part III of Schedule II and entry No. 45 of Part II of Schedule II of the Act read as follows: Entry No. 19 of Part III of Schedule II: "19. Cement and cement goods other than cement pipes." Entry No. 45 of Part II of Schedule II: "45. All types of sanitary goods and fittings thereof." 3.. It is not disputed that the septic tanks sold by the assessee were made of cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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