9911796707
TMI Blog1996 (2) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the Act") seeking direction to the Tribunal to state the case and to refer the proposed question of law, as extracted below, arising out of the order dated September 6, 1990, passed by the Tribunal in Appeal No. 253/III/86 (State) for the period from December 1, 1982 to November 30, 1983, for our opinion: "Whether, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhya Pradesh. The assessment for the aforesaid period was completed by the assessing authority. On November 21, 1985, the assessing authority levied the tax at the rate of 12 per cent on the sale of Protinex manufactured and sold by the applicant on the ground that the said Protinex is a food and applicant as such is not entitled to concessional rate of tax as drug or medicine. The assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, the applicant filed application under section 44(1) of the Act and proposed two questions of law. One of such questions is as noted above. The Tribunal accepted the application in part and stated the case and referred only question No. 2 and declined to refer the question No. 1, as noted above. The applicant has thus filed this application under section 44(2) of the Act for direction to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities referred to in section 3 in all proceedings under the Act except appeals. The question sought to be referred is whether such an order is binding on the assessing authority? That seems to be the intention of the section 42-B of the Act. In case of circulars, etc., it is held in [1993] 90 STC 47 (SC); AIR 1993 SC 2414 (Bengal Iron Corporation v. Commercial Tax Officer) that such circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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