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TMI Blog1987 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law is involved in both these references. 2.. By these references under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, on the facts and in the circumstances of this case, the Board of Revenue was justified in holding that the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the assessee. In this view of the matter, the second appeal preferred by the assessee was dismissed. Aggrieved by the order passed by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this Court for its opinion. 4.. Shri Chaphekar, the learned counsel for the assessee, contended that Notification No. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of tax under the Act and that the said notification was in force at the material time. The expression "cereal" has not been defined in the Act. It connotes any grain used for food. Soyabean is undoubtedly used for food. Any particular species of grain cannot be excluded from the category of grain merely because it is capable of being used as an oil-seed as well. The Board seems to be of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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