9911796707
TMI Blog1996 (1) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... l (Board of Revenue, Gwalior) has referred the undernoted question of law under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the Act") for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the hose pipes and PVC pipes amounting to Rs. 1,58,000 sold by the assessee were not accessories of pump sets and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary 12, 1981 (annexure "B"). The case reference is 3/77-78. The assessing authority determined the gross turnover at Rs. 22,00,000 and taxable turnover at Rs. 12,50,869 on which he assessed a total tax of Rs. 87,710.60 under section 6 of the Act, on calculation at different rates as applicable. The assessing authority also determined taxable turnover at Rs. 6,38,623 for the period October 26, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed the appeal on November 24, 1984 (annexure "D"). The assessee then filed an application under section 44(1) of the Act. This application was registered as R.A. No. 13IV/85. The Tribunal on this application stated the case and referred the aforesaid question for our opinion. 3.. We have heard Shri G.M. Chaphekar, learned senior counsel with Shri Pancholiya, for the applicant-assessee and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and yet the prayer was accepted and question was referred. It is also strange that the Tribunal observed that "so far as hose pipes are concerned, they could be treated as accessories of pump sets" yet no relief was given to the assessee in regard to hose pipes. 6.. Under section 44(1) of the aforesaid Act, the party concerned can request the Tribunal to refer to this Court any question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate additions/alterations in the statement of the case as well as in question. 10.. Accordingly we return this reference without answering the question and call upon the Tribunal to make appropriate additions/alterations so far as the question of hose pipes are concerned. 11.. The Tribunal is directed to comply with the directions within six months from the date of the receipt of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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