1977 (11) TMI 126

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..... adesh, Gwalior, under section 44 of the M.P. General Sales Tax Act, 1958. In this reference the question referred is: "Whether hessian is cloth falling under item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958, and as such exempted from sales tax?" 2.. The Board of Revenue, on appeal by the assessee, held that the turnover of hessian used as packing material has to be excluded from .....

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..... nt for excluding hessian cloth from that entry." It appears that after this decision of the High Court an amendment was made by the M.P. General Sales Tax (Amendment) Act (13 of 1971) indicating that hessian is not covered by the term cloth in item 6 of Schedule I of the State Act and, therefore, it is not exempted from sales tax. This Act is given retrospective effect as section 10 of this Act e .....

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..... Bharat Kala Bhandar, Khandwa[1971] 28 S.T.C. 387; 1971 M.P.L.J. 764. , where a Division Bench of this Court considered the impact of the present amendment and observed as under: "By the aforesaid amendment hessian cloth has been clearly exempted from entry No. 6 of Schedule I and consequently is not exempt from sales tax. Therefore, our answer to the question referred is that 'hessian is not cove .....

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