1986 (2) TMI 321

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..... r referred to as the Act), whereby the learned President, Board of Revenue, has referred the following question of law to this Court for decision: "Whether the Tribunal was justified in holding that the P.V.C. pipes will not be covered under Notification No. 1061-537-V-ST dated 7th April, 1967, as modified by Notification No. 1432-138-V-ST dated 3rd July, 1971, and were assessable to tax under e .....

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..... pril, 1967, issued under section 12 of the Act, as modified by Notification No. 1432-138-V-ST dated 3rd July, 1971. In first appeal, the order of assessment was maintained and it was observed by the Appellate Assistant Commissioner, Sales Tax, that P.V.C. pipe was different from polythene pipes. 4.. In second appeal, the assessee contended that P.V.C. (pipes) and polythene (pipes) are the same g .....

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..... cond part was in respect of all types of pipes including polythene, rubber, cement, canvas and aluminium and that the P.V.C. pipes would be governed by entry No. 56(ii). 5.. The Tribunal, however, did not give any finding on the material question as to whether P.V.C. pipes were included within the meaning of the expression "polythene tubings" covered by the notification dated 7th April, 1967, as .....

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