1988 (9) TMI 338

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..... nal has referred the following question of law under section 44(3) of the M.P. General Sales Tax Act, 1958 (in short, "the Act"), read with section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (in brief, "the Entry Tax Act"), at the instance of the assessee: "Whether, on the facts and in the circumstances of the case, bringing of paddy within the local area and its e .....

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..... ion 44(2) of the Act before this Court, which was allowed. Accordingly, the Tribunal has made this reference and referred the said question of law for decision of this Court. 3.. In Ganesh Trading Co. v. State of Haryana [1973] 32 STC 623 (SC); [1974] 7 VKN 13 (SC) the question for decision was whether paddy and rice could be considered as identical goods for the purpose of imposition of sales .....

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