1998 (9) TMI 529

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..... d under clause (iv) of entry No. (vi) of section 14 of the Central Sales Tax Act? Held that:- Appeal allowed. Soyabeans are oil-seeds and are specifically covered by entry 4, Part IV of Schedule II to the M.P. General Sales Tax Act and must be taxed accordingly. The answer to question is, therefore, answered in the negative and in favour of the Revenue. - C.A. No. 4585 of 1998, - - - Dated:- .....

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..... ur of the assessee. The State is in appeal by special leave. 3.. It is clear from a reading of the question as also the order of the Board of Revenue that the article to be taxed was soyabean and not soyabean husk. The decision of the Board of Revenue and the High Court in the case of General Foods Private Limited [1987] 66 STC 271 (MP) relating to soyabean husk could not have been applied to .....

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