1987 (11) TMI 351

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..... roceedings, a question arose as to whether the extraction of boulders amounted to manufacture. The Sales Tax Officer, and the first appellate authority, held that extraction of boulders amounted to manufacture. On an appeal filed by the assessee, non-applicant, the Board of Revenue which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958, hereinafter referred to as "the Act", h .....

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..... her prayer has been made requiring the Tribunal to refer another question whether the tax liability could have been determined on the basis of the appellant's own statement. 3.. In so far as the second question is concerned, suffice it to say that no prayer having been made before the Tribunal under section 44(1) of the Act to refer the said question to this Court, the prayer in the present appl .....

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