1986 (2) TMI 298

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..... enue has referred the following question of law to this Court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the goods bought for preparing office equipment, etc., would not be liable for payment of purchase tax under the M. P. General Sales Tax Act, 1958?" 2.. The material facts giving rise to this reference briefly, ar .....

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..... ed a second appeal before the Board of Revenue. The Board held that the assessee was not liable to pay purchase tax. The Board accordingly allowed the appeal. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. Having heard learned counsel for the parties, we have come to the conclusion that this reference has to be an .....

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