1996 (1) TMI 384

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..... er section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short, "the Act") for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the hose pipes and PVC pipes amounting to Rs. 1,58,000 sold by the assessee were not accessories of pump sets and therefore they were not covered by Notification No. A-3-1-V/76(b) dated Nov .....

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..... g authority determined the gross turnover at Rs. 22,00,000 and taxable turnover at Rs. 12,50,869 on which he assessed a total tax of Rs. 87,710.60 under section 6 of the Act, on calculation at different rates as applicable. The assessing authority also determined taxable turnover at Rs. 6,38,623 for the period October 26, 1976 to April 30, 1977 and levied turnover tax of Rs. 6,549.79 after calcula .....

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..... led an application under section 44(1) of the Act. This application was registered as R.A. No. 13IV/85. The Tribunal on this application stated the case and referred the aforesaid question for our opinion. 3.. We have heard Shri G.M. Chaphekar, learned senior counsel with Shri Pancholiya, for the applicant-assessee and Shri Piyush Mathur, learned Deputy Government Advocate, for the non-applicant .....

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..... ange that the Tribunal observed that "so far as hose pipes are concerned, they could be treated as accessories of pump sets" yet no relief was given to the assessee in regard to hose pipes. 6.. Under section 44(1) of the aforesaid Act, the party concerned can request the Tribunal to refer to this Court any question of law arising out of such order. 7.. It is thus luculent that the question mus .....

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..... in question. 10.. Accordingly we return this reference without answering the question and call upon the Tribunal to make appropriate additions/alterations so far as the question of hose pipes are concerned. 11.. The Tribunal is directed to comply with the directions within six months from the date of the receipt of the order. 12.. This reference application stands disposed of in terms indica .....

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