Madhya Pradesh Court July 1982 Judgments

Commissioner of Sales Tax Vs. New Bharat Spun Pipe and Cement Industri ...

Court: Madhya Pradesh

Reported in: [1982]51STC352(MP)

K.N. Shukla, J.1. This is a reference by the Board of Revenue, Madhya Pradesh under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, stating the case and seeking our opinion on the following question :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 M.P General Sales Tax Act, 1958 2. The assessee is a manufacturer of cement pipes and poles. For the financial year 1972-73 sales of cement pipes were assessed to tax at 11 per cent by the Sales Tax Officer, Dhar. The assessee filed an appeal before the Appellate Assistant Commissioner of Sales Tax claiming that sales of cement pipes were liable to be taxed at the rate of 7 per cent and not 11 per cent. This contention was rejected by the Appellate Assistant Commissioner. The matter was then taken before the Tribunal (Board of Revenue) in second appeal. The Tribunal held that pipes and pipe fittings mentioned in entry 56 related to openi...