1982 (7) TMI 252

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..... x 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 .....

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..... Commissioner of Sales Tax the Tribunal has referred the aforesaid question for our opinion. 3.. This Court in Commissioner of Sales Tax, M.P. v. Truel Tubes [1980] 46 STC 473 and Commissioner of Sales Tax v. lisco Stanton Pipe and Foundry Co. Lid., Ujjain (M.C.C. No. 94 of 1980 decided on 3rd July, 1981) [1982] 50 STC 207 has held that pipes which are not used for sanitary fittings would not be .....

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