9911796707
TMI Blog1997 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... w has been referred by the Tribunal for answer of this Court: Whether, under the facts and circumstances of the case, the Board of Revenue was right in holding that handloom cloth is covered by the term khadi made out entry No. 51 of Schedule I of the Madhya Pradesh General Sales Tax Act and notified to be exempt under Notification No. F.A. 3-81(7)/ST-V dated March 8, 1982 from payment of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try No. 51 of Schedule I of the M.P. General Sales Tax Act. Hence, the Revenue approached the Board of Revenue for referring the question of law before this Court and accordingly, the aforesaid question of law has been referred by the Tribunal for answer of this Court. 4. We have heard the learned counsel for the parties and perused the records. A notification under section 10 read with entry 51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumns (2) and (3) of the said Schedule: SCHEDULE Class of goods Extent of exemption Period (1) (2) (3) 1. Pulses as specified in entry 14 of Schedule II to the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Prevesh Par Kar Adhiniyam, 1976. Whole of entry tax From 1st April, 1982 to 31 st March, 1985 (both days inclusive). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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