1979 (9) TMI 183

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..... e the case and to refer the following question of law to this Court: "Whether lemon is a type of goods which is exempted from the levy of general or special sales tax by item 11 of Schedule III or any other item of Notification No. STGL-AR-107/59-9134-F.T. dated the 1st July, 1959?" Thereafter on 8th August, 1975, the Tribunal forwarded the statement of the case to this Court, from which it appe .....

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..... stant Commissioner, Commercial Taxes, who remanded the case to the assessing officer to consider specifically as to whether lemon was a green vegetable exempted from sales tax, both general and special. After remand the assessing officer affirmed his earlier order of assessment and reiterated that lemon was not a taxfree commodity. The dealer again went in appeal and the Appellate Assistant Commis .....

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..... oner, Commercial Taxes, before the Tribunal for referring the question of law to the High Court having been rejected it was filed before this Court for a direction to the Tribunal to state the case and to refer it to the High Court on the aforesaid question of law. As already stated above, this Court on 11th November, 1972, passed an order directing the Tribunal to refer the question of law for co .....

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