1987 (8) TMI 409

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..... al Sales Tax Act, 1958 (hereinafter referred to as the Act), has referred the following question to this Court for its opinion under section 44(1) of the Act in each of these two cases: "Whether, the Board was justified in concluding that hose pipes and fittings were covered by entry No. 1 of Part VI to Schedule II and not under entry No. 56(ii) of Part II of Schedule II of the Madhya Pradesh Ge .....

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..... all diameters and lengths, including tube fittings." 4.. The question referred to us is in regard to hose pipes and fittings. Hose pipes, in our opinion, obviously cannot be steel tubes which are the subjectmatter of entry 5(xi) of Part I. The term "hose" according to Shorter Oxford English Dictionary has, inter alia, the following meaning: "A flexible tube or pipe for conveying water or othe .....

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