1992 (7) TMI 312

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..... unal") to state a case and refer the following question for opinion: "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to hold that, jam, jelly, tomato sauce and squash are covered by item (4) of rule 93-K for levy of tax at the first point of sale?" Pursuant to the direction, the Tribunal has stated a case. 2.. In spite of notice, there is no a .....

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..... Commissioner of Sales Tax where jam, jelly, tomato sauce and squash, etc., were stated to be a part of the tinned food and beverages. The Tribunal seems to have lost sight of the fact that all foods and beverages are not covered by the entry. Only such of them which are contained in sealed containers, and are akin, similar or of the kind of specific goods mentioned in the latter part of the item, .....

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